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5 April 2017

 

Rulings

Final Rulings

Class Rulings
CR 2017/21 Income tax: treatment of transfer payments to employees in connection with the sale of the Specialist Disability Services business 5 April 2017
CR 2017/22 Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes 5 April 2017
Product Rulings
PR 2017/1 Income tax: Quintis Sandalwood Album Project 2017 Retail Investment Offer 5 April 2017
PR 2017/2 Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020 5 April 2017
 

Determinations

Final Determinations

Taxation Determinations
TD 2017/9 Income tax: value of goods taken from stock for private use for the 2016-17 income year 5 April 2017
TD 2017/10 Income tax: capital gains: can costs that you incur after a CGT event happens be 'related to' that CGT event for the purpose of working out your incidental costs? 5 April 2017
 

Notices

Taxation Rulings
IT 2084W - Notice of Withdrawal Income tax : losses & outgoings: financial institutions duty - bank account debits tax 5 April 2017
IT 2109W - Notice of Withdrawal Income tax : whether business of primary production carried on 5 April 2017
IT 2163W - Notice of Withdrawal Income tax: purchase and sale of import quota 5 April 2017
IT 2234W - Notice of Withdrawal Income tax : business of primary production 5 April 2017
IT 2319W - Notice of Withdrawal Income tax : director's fees paid by subsidiary company to full time or part time director of the parent company - requirement on director to pay fees to parent company 5 April 2017
IT 2337W - Notice of Withdrawal Income tax : sole parent rebate 5 April 2017
IT 2391W - Notice of Withdrawal Income tax : calculation of separate net income of dependants 5 April 2017
IT 2453W - Notice of Withdrawal Income tax: spouse rebate 5 April 2017
IT 246W - Notice of Withdrawal Seagoing employees: lump sum payments on termination of employment 5 April 2017
IT 2473W - Notice of Withdrawal Income tax : amounts appropriated by shareholders from a company for their own use; whether deemed dividends assessable in their hands; whether paid out of profits. 5 April 2017
IT 2476W - Notice of Withdrawal Income tax : taxation incentives for Australian film industry 5 April 2017
IT 2490W - Notice of Withdrawal Income tax : eligible termination payments - approved early retirement scheme payments and bona fide redundancy payments - concessional component and forgone benefit part of eligible termination payment. 5 April 2017
IT 2492W - Notice of Withdrawal Income tax : eligible annuities and eligible policies - unreasonable deferral of annuity income 5 April 2017
IT 2513W - Notice of Withdrawal Income tax : margin lending 5 April 2017
IT 2585W - Notice of Withdrawal Income tax : capital gains : hobbyists - acquisition and sale of non-listed personal-use assets 5 April 2017
IT 261W - Notice of Withdrawal Fees paid to nursing homes - whether payments to a hospital 5 April 2017
IT 2629W - Notice of Withdrawal Income tax: taxation incentives for the Australian film industry 5 April 2017
TD 23W Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset? 5 April 2017
TD 2006/35W Income tax: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or 'eligible annuity' is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis? 5 April 2017
TD 2011/2W 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 2011? 5 April 2017
TD 2011/3W 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 2011? 5 April 2017
TD 2011/4W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986 , what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2011? 5 April 2017
TD 2011/5W 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 2011? 5 April 2017
TD 2011/6W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2011? 5 April 2017
TD 93/78W Income tax: capital gains: under what circumstances will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights to acquire shares issued by a company to an existing shareholder? 5 April 2017
TD 94/13W Income tax: are levies paid by wheatgrowers to the 'Wheat Industry Fund', as provided for by the Wheat Marketing Act 1989 and associated legislation, deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ? Are refunds of 'equity' from this Fund assessable income under subsection 25(1)? 5 April 2017
TD 95/26W Income tax: can the value of an annuity contract be amortised over the effective life of the annuity and the amortisation expense deducted from the annuity income when calculating the separate net income of a dependant under section 159J of the Income Tax Assessment Act 1936 ? 5 April 2017
TD 97/18W Income tax: life assurance companies - apportionment of current year deductions between classes of assessable income 5 April 2017
TD 97/4W Income tax: how are business profits or losses calculated under Article 4 of Annex D ('the Taxation Code') to the Treaty between Australia and the Republic of Indonesia on the Zone of Cooperation in an Area between the Indonesian Province of East Timor and Northern Australia ('the Timor Gap Treaty')? 5 April 2017
TD 98/18W Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions? 5 April 2017
TD 98/5W Income tax: when calculating separate net income for the purposes of claiming spouse rebate (a) can the cost of work related child care or travel be taken into account; and (b) do the substantiation rules apply? 5 April 2017
TR 2002/11W Income tax: Simplified Tax System eligibility - STS average turnover 5 April 2017
Fuel Tax Rulings
FTR 2008/1ER2 - Erratum Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge 5 April 2017
 

Legislative Determinations

Goods and Services Tax
PAR 2017/1 Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017 Dated: 29 March 2017
PAR 2017/2 Goods and Services Tax: (Particular Attribution Rules for Retention Payments) Determination 2017 Dated: 28 March 2017
PAR 2017/3 Goods and Services Tax: (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination 2017 Dated: 28 March 2017
PAR 2017/4 Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017 Dated: 28 March 2017
PAR 2017/5 Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017 Dated: 29 March 2017
RCTI 2017/1 Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators Dated: 29 March 2017
RCTI 2017/2 Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers Dated: 28 March 2017
RCTI 2017/3 Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers Dated: 29 March 2017
RCTI 2017/4 Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers Dated: 28 March 2017
RCTI 2017/5 Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies Dated: 29 March 2017
RCTI 2017/6 Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities Dated: 28 March 2017
WTI 2017/3 Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore Dated: 28 March 2017
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