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24 March 2017

 

ATO Interpretative Decisions

Withdrawn Interpretative Decisions
ATO ID 2001/226 (Withdrawn) Residency: Australian Defence Force member residing overseas and engaged in discharge of government functions 24 March 2017
ATO ID 2001/30 (Withdrawn) Deductions and expenses: Rental Property (Repair of Foundations) 24 March 2017
ATO ID 2001/401 (Withdrawn) Residency: Senior Government Officials residing overseas and engaged in discharge of government functions 24 March 2017
ATO ID 2001/478 (Withdrawn) Borrowing expenses - on purchase of vacant land and the construction of a house for future income producing purposes 24 March 2017
ATO ID 2001/729 (Withdrawn) CGT - deceased estate - cost base of CGT asset - legal costs incurred in confirming validity of the will 24 March 2017
ATO ID 2001/730 (Withdrawn) CGT - deceased estate - cost base of CGT asset - legal costs to determine control of the estate 24 March 2017
ATO ID 2002/1026 (Withdrawn) Landlord - Costs associated with relocating tenants 24 March 2017
ATO ID 2002/1027 (Withdrawn) Landlord - Cost of defective building works report 24 March 2017
ATO ID 2002/1096 (Withdrawn) Letting fees incurred prior to property being available for rent 24 March 2017
ATO ID 2002/291 (Withdrawn) Rental Repairs - repair to substantial part of entirety 24 March 2017
ATO ID 2002/292 (Withdrawn) Rental repairs - replacement of an entirety 24 March 2017
ATO ID 2002/306 (Withdrawn) Dependant Spouse Tax Offset - spouse living overseas 24 March 2017
ATO ID 2002/330 (Withdrawn) Rental property repairs - replacing worn carpet by polishing existing floorboards 24 March 2017
ATO ID 2002/573 (Withdrawn) Deductibility of rental property expenses - electricity power guarantee 24 March 2017
ATO ID 2002/576 (Withdrawn) Dependant Tax Offset - spouse in prison 24 March 2017
ATO ID 2002/589 (Withdrawn) Borrowing expenses - costs of maintaining non-income producing property used as collateral for a loan 24 March 2017
ATO ID 2002/929 (Withdrawn) Rental Expenses - cost of relocating assets to a rental property 24 March 2017
ATO ID 2003/113 (Withdrawn) Rental Property Expenses - bank guarantee in lieu of deposit - deductibility of fees 24 March 2017
ATO ID 2003/384 (Withdrawn) Capital Allowances: cost to employee of depreciating asset given by employer 24 March 2017
ATO ID 2003/772 (Withdrawn) Capital gains tax: cost base - non income producing property - travel expenses - third element of cost base 24 March 2017
ATO ID 2004/338 (Withdrawn) Spouse Tax Offset: separated spouse in receipt of family tax benefit 24 March 2017
ATO ID 2004/666 (Withdrawn) Withholding tax obligation: payment to religious practitioners performing marriage services 24 March 2017
ATO ID 2004/932 (Withdrawn) Capital Works: calculation of deduction - number of days used - leap year 24 March 2017
ATO ID 2005/39 (Withdrawn) Capital Gains Tax: cost base - Finnish gift tax 24 March 2017
ATO ID 2005/40 (Withdrawn) Capital Gains Tax: cost base - UK inheritance tax 24 March 2017
ATO ID 2006/215 (Withdrawn) Capital Allowances: low-value assets allocated to low-value pools 24 March 2017
ATO ID 2007/117 (Withdrawn) Capital Allowances: stop holding depreciating assets allocated to a low value pool 24 March 2017
ATO ID 2007/67 (Withdrawn) Capital gains tax: third element of cost base - travel and accommodation costs relating to initial repairs 24 March 2017
ATO ID 2009/150 (Withdrawn) PAYG withholding: meaning of managed investment trust 24 March 2017
ATO ID 2011/50 (Withdrawn) Residency: employee of a public sector organisation working permanently in Singapore 24 March 2017

Cases

[2017] FCA 287 Sandini Pty Ltd v. Commissioner of Taxation 22 March 2017
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