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15 March 2017



Final Rulings

Class Rulings
CR 2017/15 Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund 15 March 2017
CR 2017/16 Income tax: Multiplex Development and Opportunity Fund - Return of capital 15 March 2017
CR 2017/17 Income tax: 'Department for Education and Child Development Early Retirement Scheme 2017' 15 March 2017
CR 2017/18 Fringe benefits tax: employer clients of McMillan Shakespeare Limited and its subsidiaries who participate in the fly-in fly-out travel program 15 March 2017

Draft Rulings

Taxation Rulings
TR 2017/D2 Income tax: Foreign Incorporated Companies: Central Management and Control test of residency 15 March 2017


Taxation Rulings
TR 2004/15W Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control 15 March 2017

Decision Impact Statements

S134 & S135 of 2016 Bywater Investments Ltd & Ors v. Commissioner of Taxation 15 March 2017


[2017] AATA 307 Spence v. Commissioner of Taxation 10 March 2017
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