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18 January 2017



Final Rulings

Class Rulings
CR 2017/1 Income tax: demerger of Westgold Resources Limited by Metals X Limited 18 January 2017
CR 2017/2 Income tax and fringe benefits tax: customers who use the Ready Track Pty Ltd Driver Journal Report for car log book records 18 January 2017
CR 2017/3 Income tax: Intecq Limited - Scheme of Arrangement 18 January 2017
CR 2017/4 Income tax: disturbance payments by Transport for NSW in respect of the construction of the Sydney Metro City & Southwest 18 January 2017

Draft Rulings

Taxation Rulings
TR 2017/D1 Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances 18 January 2017


Taxation Determinations
TD 2002/5W Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997 ? 18 January 2017

ATO Interpretative Decisions

Withdrawn Interpretative Decisions
ATO ID 2002/751 (Withdrawn) Depreciating asset - photovoltaic solar system 18 January 2017
ATO ID 2002/930 (Withdrawn) Depreciating assets - photographic lighting equipment 18 January 2017
ATO ID 2003/489 (Withdrawn) Capital Allowances: rail transport trackwork - depreciating asset 18 January 2017
ATO ID 2004/612 (Withdrawn) Capital Allowances: depreciating asset - car global positioning system device 18 January 2017
ATO ID 2007/119 (Withdrawn) Capital Allowances: depreciating asset - composite item 18 January 2017
ATO ID 2011/1 (Withdrawn) Capital allowances: depreciating asset - jointly held - composite asset 18 January 2017
ATO ID 2011/2 (Withdrawn) Capital allowances: depreciating asset - segments of a fibre optic cable system 18 January 2017
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