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29 March 2017

 

Rulings

Final Rulings

Class Rulings
CR 2017/19 Fringe benefits tax: clients of Toyota Fleet Management, whose employees use the DriverDirect E-logbook for car log book and odometer records 29 March 2017
CR 2017/20 Income tax: employment termination payment - Department of Communities, Child Safety and Disability Services Queensland 29 March 2017
 

Determinations

Final Determinations

Taxation Determinations
TD 2017/2 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 , what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2017? 29 March 2017
TD 2017/3 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017? 29 March 2017
TD 2017/4 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2017? 29 March 2017
TD 2017/5 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2017 29 March 2017
TD 2017/6 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2017? 29 March 2017
TD 2017/7 Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997 ? 29 March 2017
TD 2017/8 Income tax: is the cost of travelling to have a tax return prepared by a 'recognised tax adviser' deductible under section 25-5 of the Income Tax Assessment Act 1997 (ITAA 1997)? 29 March 2017
 

Notices

Taxation Rulings
IT 2227W - Notice of Withdrawal Income tax : interest charged on overdue customer accounts 29 March 2017
IT 2489W - Notice of Withdrawal Income tax : business income of minors 29 March 2017
IT 2667W - Notice of Withdrawal Income tax: trading stock valuation of freshwater crayfish 29 March 2017
TD 94/92W Income tax: is the cost of travelling for the purpose of having a tax return prepared by a 'recognised professional tax adviser', an allowable deduction under section 69 of the Income Tax Assessment Act 1936 . 29 March 2017
TR 98/1A1 - Addendum Income tax: determination of income; receipts versus earnings 29 March 2017
TR 98/21A2 - Addendum Income tax: withholding tax implications of cross border leasing arrangements 29 March 2017
Goods and Services Tax Rulings
GSTR 2005/4W Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises 29 March 2017
GSTR 2005/5W Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises 29 March 2017
 

ATO Guidelines

LCG 2016/12A2 - Addendum Superannuation reform: total superannuation balance 23 March 2017
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