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Public Advice and Guidance Issue List

The following documents are scheduled to issue in the week commencing 21 May 2018.

Class ruling
Taxation Determinations
Law companion rulings
Addenda
Withdrawal

 

Class ruling

CR 2018/21 Income tax: Pepper Group Limited Scheme of Arrangement and Payment of Special Dividend
Publication date 23 May 2018


 

Taxation Determinations

LCTD 2018/1 Luxury car tax: what is the luxury car tax threshold and the fuel-efficient car limit for 2018-19 financial year?
The Determination sets out the new luxury car tax and the fuel-efficient car limit thresholds for the 2018-19 financial year.
The Determination sets out how these thresholds are calculated and the relevant provisions.
Publication date 23 May 2018

TD 2018/6 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2018-19 financial year?
This Taxation Determination advises of the 'car limit' under section 40-230 of the Income Tax Assessment Act 1997 for the 2018-19 financial year. The car limit for the 2018-19 financial year is $57,581.
Publication date 23 May 2018

TD 2018/7 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2018?
This Taxation Determination is updated to reflect the indexation factors for valuing the car parking threshold which will apply in the 2018-19 FBT year.
Publication date 23 May 2018


 

Law companion rulings

LCR 2018/D4 Housing affordability measures: Contributing the proceeds of downsizing to superannuation
This draft Ruling provides guidance on the new legislation which allows people aged 65 and older to make a non-concessional (post-tax) superannuation contribution of up to $300,000 from the proceeds of selling their home. Downsizer contributions may be made from 1 July 2018.
This draft Ruling assists individuals and their advisors to determine their eligibility for this measure, as well as how these contributions fit into the current contributions framework. Examples are used to demonstrate the application of this measure to common scenarios expected to arise.
Publication date 24 May 2018

LCR 2018/D5 First Home Super Saver Scheme
This draft Ruling provides guidance on the newly introduced First Home Super Saver Scheme (FHSSS) which is designed to help individuals boost their savings for a first home. The FHSSS is designed to allow individuals who make voluntary contributions into the superannuation system on or after 1 July 2017 to withdraw those contributions (up to certain limits) and an amount of associated earnings for the purposes of purchasing their first home.
This draft Ruling assists individuals and their advisors to determine whether they are eligible to access the scheme and provides information on how the scheme operates, including what an individual's obligations are under the scheme.
Publication date 24 May 2018


 

Addenda

PR 2015/3 Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2018 - Flexi Professional
The Addendum amends Product Ruling PR 2015/3 to incorporate the Supplementary Information Memorandum dated 14 May 2018 as a scheme document.
Publication date 23 May 2018

PR 2017/2 Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020
The Addendum amends Product Ruling PR 2017/2 to incorporate a draft Security Trust Deed received on 27 March 2018 as a scheme document.
Publication date 23 May 2018


 

Withdrawal

TD 2012/16 Income tax: what is the car limit for the 2012-13 financial year?
Taxation Determination 2012/16 is being withdrawn as the 2012-13 financial year has ended. The Determination will continue to be legally binding on the Commissioner for that financial year.
Withdrawn with effect from 23 May 2018
Publication date 23 May 2018


 

Please note that this list is subject to change.

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