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25 January 2017

 

Rulings

Final Rulings

Class Rulings
CR 2017/5 Income tax: IMB Ltd - Off-market share buy-back 25 January 2017
CR 2017/6 Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes 25 January 2017
 

Determinations

Final Determinations

Taxation Determinations
TD 2017/1 Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997) ? 25 January 2017
 

Notices

Taxation Rulings
IT 86W - Notice of Withdrawal Taxation of lump sum leave payments 25 January 2017
IT 2626W - Notice of Withdrawal Income tax : commission income of insurance agents and brokers 25 January 2017
TD 5W Capital Gains: Are intangible improvements caught by subsection 160P(6)? 25 January 2017
TD 12W Capital Gains: What is the consideration for the acquisition of an asset purchased at the expiry of a lease agreement? 25 January 2017
TD 31W Capital Gains: How are insurance policy proceeds treated when received in respect of lost or destroyed assets? 25 January 2017
TD 92/105W Income tax: is eligible training expenditure as defined in the Training Guarantee (Administration) Act 1990 incurred by an employer who carries on business an allowable income tax deduction? 25 January 2017
TD 93/25W Income tax: are payments to concrete pump truck operators within the building and construction industry liable to deductions of tax under the Prescribed Payments System (PPS)? 25 January 2017
TD 93/98W Income tax: when do the final royalty withholding tax provisions first apply? 25 January 2017
TD 93/102W Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy? 25 January 2017
TD 94/31W Income tax: capital gains: what is meant by the term "original beneficial owner" as used in subsection 160ZZI(3) of the Income Tax Assessment Act 1936 (the Act)? 25 January 2017
TD 94/32W Income tax: capital gains: where no amount of money or other consideration is given for the acquisition of any of the rights, or an interest in any of the rights, under a policy of life assurance, and the person acquiring such rights is not the original beneficial owner, will subsection 160ZH(9) of the Income Tax Assessment Act 1936 deem market value consideration in subsection 160ZZI(3)? 25 January 2017
TD 94/33W Income tax: capital gains: is exemption under section 160ZZI of the Income Tax Assessment Act 1936 limited to the disposal of the right under a policy of life assurance that results from those acts, transactions or events listed in subsection 160ZZI(4)? 25 January 2017
TD 98/2W Income tax: capital gains: what are the taxation consequences for an individual resident shareholder who accepted the share buy-back offer made by the Commonwealth Bank of Australia (CBA) on 1 December 1997? 25 January 2017
TD 98/15W Income tax: capital gains: what are the capital gains consequences for an Australian resident individual shareholder who sells their original allocation of shares in AMP Limited? 25 January 2017
TD 98/16W Income tax: capital gains: what are the capital gains consequences for an Australian resident individual shareholder who transfers their original allocation of shares in AMP Limited to a related party? 25 January 2017
TD 98/25W Income tax: capital gains: is there a CGT event when an investor pays the final instalment under the Commonwealth Bank of Australia (CBA) and Telstra public share offers and the shares are transferred to the investor? 25 January 2017
TD 1999/6W Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)? 25 January 2017
Goods and Services Tax Determinations
GSTD 2006/1A2 - Addendum Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST? 25 January 2017.
GSTD 2006/2W Goods and services tax: does an Australian entity make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer? 25 January 2017
 

ATO Interpretative Decisions

Withdrawn Interpretative Decisions
ATO ID 2003/142 (Withdrawn) Assessability of New Zealand 'surviving spouses pension 25 January 2017
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