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23 October 2009

 

ATO Interpretative Decisions

New Interpretative Decisions
ATO ID 2009/110 Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable 23 October 2009
ATO ID 2009/111 Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable 23 October 2009
ATO ID 2009/112 Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund 23 October 2009
ATO ID 2009/113 Capital allowances: tax break - expenditure in respect of the construction 23 October 2009
ATO ID 2009/114 Excise: street sweeper with a GVM of less than 4.5 tonnes carrying out public road maintenance 23 October 2009
ATO ID 2009/115 Taxation of financial arrangements: identification of arrangement - facility agreement 23 October 2009
ATO ID 2009/116 Remuneration or other income for personal (including professional) services in relation to the tax treaty with Singapore 23 October 2009
ATO ID 2009/117 Capital Allowances: tax break - asset not part of a set 23 October 2009
Withdrawn Interpretative Decisions
ATO ID 2002/413 (Withdrawn) Retirement Income Entities - Arm's length loan 23 October 2009
ATO ID 2002/612 (Withdrawn) Excise - Collections - General - Meaning of 'ship's stores' 23 October 2009
ATO ID 2003/246 (Withdrawn) Foreign Tax Credits: distributions from a USA Limited Liability Company 23 October 2009
ATO ID 2005/28 (Withdrawn) Assessability of professional income received by an Australian resident as a consultant to an international organisation in Japan 23 October 2009
ATO ID 2005/303 (Withdrawn) Assessability of allowances received by an Australian resident from undertaking research in Japan 23 October 2009
ATO ID 2005/352 (Withdrawn) Assessability of income derived by a Japanese resident company from activities in Australia 23 October 2009
ATO ID 2005/48 (Withdrawn) Excise: removal of waste 23 October 2009
ATO ID 2006/24 (Withdrawn) Assessability of salary and wages received by a dual resident paid by a Japanese employer to undertake research in Australia 23 October 2009
ATO ID 2009/10 (Withdrawn) Definition of beer: hops 23 October 2009
 

Decision Impact Statements

2007/1401 Employee Investment Company Pty Ltd and Commissioner of Taxation 23 October 2009
2008/2901 GXCX v Commissioner of Taxation 23 October 2009
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