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Public Advice and Guidance Issue List

The following documents are scheduled to issue in the week commencing 27 March 2017.

Please note that this list is subject to change.

7 Taxation Determinations
2 Class Rulings
3 Addenda
6 Withdrawals
 
 

29 March 2017
 
Taxation Determinations
TD 2017/2 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2017?
Application: The Determination applies to the FBT year commencing 1 April 2017.
TD 2017/3 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017?
Application: The Determination applies to the FBT year commencing 1 April 2017.
TD 2017/4 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2017?
Application: The Determination applies to the FBT year commencing 1 April 2017.
TD 2017/5 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living away from home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2017
Application: The Determination applies to the FBT year commencing 1 April 2017.
TD 2017/6 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2017?
Application: The Determination applies to the FBT year commencing 1 April 2017.
TD 2017/7 Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70 C of the Income Tax Assessment Act 1997?
Application: The Determination applies to income years commencing both before and after its date of issue.
TD 2017/8 Income tax: is the cost of travelling to have a tax return prepared by a 'recognised tax adviser' deductible under section 25 5 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Application: The Determination applies to income years commencing both before and after its date of issue.
 
 
Class Rulings
CR 2017/19 Fringe benefits tax: clients of Toyota Fleet Management, whose employees use the DriverDirect E logbook for car log book and odometer records
Application: The Ruling applies from 1 April 2016.
CR 2017/20 Income tax: employment termination payment - Department of Communities, Child Safety and Disability Services Queensland
Application: The Ruling applies from 30 March 2017 to 30 June 2020.
 
 
Addenda
TR 98/1 Income tax: determination of income; receipts versus earnings
Application: The Addendum applies on and from 29 March 2017.
TR 98/21 Income tax: withholding tax implications of cross border leasing arrangements
Application: The Addendum applies on and from 29 March 2017.
LCG 2016/12 Superannuation reform: total superannuation balance
Application: The Addendum applies on and from 23 March 2017.
 
 
Withdrawals
IT 2227 Income tax: interest charged on overdue customer accounts
Application: Taxation Ruling IT 2227 is withdrawn with effect from 29 March 2017.
IT 2489 Income tax: business income of minors
Application: Taxation Ruling IT 2489 is withdrawn with effect from 29 March 2017.
IT 2667 Income tax: trading stock valuation of freshwater crayfish
Application: Taxation Ruling IT 2667 is withdrawn with effect from 29 March 2017.
TD 94/92 Income tax: is the cost of travelling for the purpose of having a tax return prepared by a 'recognised professional tax adviser', an allowable deduction under section 69 of the Income Tax Assessment Act 1936?
Application: Taxation Determination TD 94/92 is withdrawn with effect from 29 March 2017.
GSTR 2005/4 Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises
Application: GSTR 2005/4 is withdrawn with effect from 29 March 2017
GSTR 2005/5 Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises
Application: GSTR 2005/5 is withdrawn with effect from 29 March 2017.
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