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26 April 2017



Final Determinations

Taxation Determinations
TD 2017/11 Income tax: who should be assessed to interest on bank accounts? 26 April 2017


Taxation Rulings
IT 2486W - Notice of Withdrawal Income tax : children's savings accounts 26 April 2017
IT 2533W - Notice of Withdrawal Income tax: film and video tape royalties - whether licensor's liability to tax is calculated on gross or net receipts 26 April 2017
IT 2555W - Notice of Withdrawal Income tax : foreign tax credit system - foreign tax credit entitlement of corporate beneficiaries of trusts 26 April 2017
IT 2620W - Notice of Withdrawal Income tax: assessment of eligible termination payments - determination of forgone benefit part of approved early retirement scheme payments and bona fide redundancy payments made to members of pension funds 26 April 2017
IT 2637W - Notice of Withdrawal Income tax: private companies : loans or advances which represent distributions of profits 26 April 2017
IT 351W - Notice of Withdrawal Certain expenditure on land used for primary production 26 April 2017
TD 2002/21W Income tax: how do the transitional measures in the Corporations Act 2001 ('Corporations Act') impact upon the definition of a financial entity for the purposes of Division 820 of the Income Tax Assessment Act 1997 ('ITAA 1997')? 26 April 2017
TD 92/106W Income tax: who should be assessed to interest earned on a joint bank account? 26 April 2017
TD 92/182W Income tax: a taxpayer appoints another person as a joint signatory to operate a bank account in the taxpayer's name, if she becomes ill or is absent from Australia for any length of time. The taxpayer retains sole beneficial entitlement to the money in the bank account. Is the appointee assessable on any of the interest income derived? 26 April 2017
TD 93/148W Income tax: are monetary gifts received by a child or any interest earned on investing such money treated as 'excepted assessable income'? 26 April 2017
TD 94/66W Income tax: if the trustee of a unit trust is 'the owner' of a 'unit of industrial property' (UIP) under Division 10B of Part III of the Income Tax Assessment Act 1936, is a unit holder in that trust entitled to a deduction under Division 10B in respect of that UIP? 26 April 2017
TD 98/26W Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment? 26 April 2017
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