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Public Advice and Guidance Issue List

The following documents are scheduled to issue in the week commencing 17 April 2017.

Please note that this list is subject to change.

1 Taxation Determination
12 Withdrawals
 
 

24 April 2017
 
 
Taxation Determination
TD 2017/11 Income tax: who should be assessed to interest on bank accounts?
Application: The Determination only applies to income years commencing both before and after its date of issue.
 
Withdrawals
IT 351 Income tax: Certain expenditure on land used for primary production

Application: Withdrawn with effect from 26 April 2017.

IT 2486 Income tax: children's savings accounts

Application: Withdrawn with effect from 26 April 2017.

IT 2533 Income tax: film and video tape royalties - whether licensor's liability to tax is calculated on gross or net receipts

Application: Withdrawn with effect from 26 April 2017.

IT 2555 Income tax: foreign tax credit system - foreign tax credit entitlement of corporate beneficiaries of trusts

Application: Withdrawn with effect from 26 April 2017.

IT 2620 Income tax: assessment of eligible termination payments - determination of forgone benefit part of approved early retirement scheme payments and bona fide redundancy payments made to members of pension funds

Application: Withdrawn with effect from 26 April 2017.

IT 2637 Income tax: private companies: loans or advances which represent distributions of profits

Application: Withdrawn with effect from 26 April 2017.

TD 92/106 Income tax: who should be assessed to interest earned on a joint bank account?

Withdrawn with effect from 26 April 2017.

TD 92/182 Income tax: a taxpayer appoints another person as a joint signatory to operate a bank account in the taxpayer's name, if she becomes ill or is absent from Australia for any length of time. The taxpayer retains sole beneficial entitlement to the money in the bank account. Is the appointee assessable on any of the interest income derived?

Withdrawn with effect from 26 April 2017.

TD 93/148 Income tax: are monetary gifts received by a child or any interest earned on investing such money treated as 'excepted assessable income'?

Withdrawn with effect from 26 April 2017.

TD 94/66 Income tax: if the trustee of a unit trust is 'the owner' of a 'unit of industrial property' (UIP) under Division 10B of Part III of the Income Tax Assessment Act 1936, is a unit holder in that trust entitled to a deduction under Division 10B in respect of that UIP?

Withdrawn with effect from 26 April 2017.

TD 98/26 Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

Withdrawn with effect from 26 April 2017.

TD 2002/21 Income tax: how do the transitional measures in the Corporations Act 2001 ('Corporations Act') impact upon the definition of a financial entity for the purposes of Division 820 of the Income Tax Assessment Act 1997 ('ITAA 1997')?

Withdrawn with effect from 26 April 2017.

 
 
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