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Public Advice and Guidance Issue List

The following documents are scheduled to issue in the week commencing 25 September 2017.

Class Rulings
Product Ruling
Law Companion Guidelines
 

Class Rulings

CR 2017/66 Income tax: the 'National Roads and Motorists Association Limited Early Retirement Scheme 2017'
Publication date 27 September 2017

CR 2017/67 Income tax: SMS Management & Technology Limited - Scheme of Arrangement and Special Dividend
Publication date 27 September 2017

CR 2017/69 Income tax: 'Canon Information Systems Research Australia Pty. Ltd. Retirement Scheme 2017'
Publication date 27 September 2017


 

Product Ruling

PR 2017/13 Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Pivot Portfolio Loan Facility
Publication date 27 September 2017


 

Law Companion Guidelines

Draft LCG 2016/9 Superannuation reform: transfer balance cap
The Treasury Laws Amendment (2017 Measures No. 2) Bill, which received royal assent on 22 June 2017, made a number of minor and technical amendments to the 2016 superannuation reform package. LCG 2016/9 Superannuation reform: transfer balance cap has been updated to reflect these amendments. Of particular note are changes to the LCG to reflect the new transfer balance credit arising from the repayment of a limited recourse borrowing arrangement and changes to the treatment of transition to retirement income streams.
The updated LCG is being issued as a draft for public comment. The comment period ends on 27 October 2017.
Publication date 26 September 2017

Draft LCG 2016/12 Superannuation reform: total superannuation balance
The Treasury Laws Amendment (2017 Measures No. 2) Bill, which received royal assent on 22 June 2017, made a number of minor and technical amendments to the 2016 superannuation reform package. LCG 2016/12 Superannuation reform: total superannuation balance has been updated to reflect these amendments. Of particular note are changes to the LCG to reflect the changes made to the treatment of transition to retirement income streams.
The updated LCG is being issued as a draft for public comment. The comment period ends on 27 October 2017.
Publication date 26 September 2017


 

Please note that this list is subject to change.

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