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12 April 2017



Final Rulings

Class Rulings
CR 2017/23 Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme 12 April 2017
CR 2017/24 Income tax: PRP Investment Trust: redemption of units 12 April 2017
CR 2017/25 Income tax: Challenger Limited: Challenger Capital Notes 2 12 April 2017


Taxation Rulings
IT 2619W - Notice of Withdrawal Income tax: tax liability of professors and teachers visiting Australia from the United Kingdom 12 April 2017
IT 2635W - Notice of Withdrawal Income tax : syndicated research and development arrangements 12 April 2017
IT 90W - Notice of Withdrawal Life insurance companies: general management expenses 12 April 2017
TD 1999/25W Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 - what conditions need to be satisfied before a resident company can raise finance by the issue of debentures through a 'non-resident borrowing subsidiary' in another country? 12 April 2017
TD 92/125W Income tax: Property Development Industry (PDI) Cell: what is the purpose of the PDI Cell? 12 April 2017
TD 92/140W Income tax: in Division 16D of Part III of the Income Tax Assessment Act 1936 , what does effective life mean in applying the tests of a qualifying arrangement to items of second hand property? 12 April 2017
TD 92/193W Income tax: is the interest component of Household Support repayments, under the States and Northern Territory Grants (Rural Adjustment) Act 1988 , an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA)? 12 April 2017
TD 93/93W Income tax: will a section 160AB rebate continue to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia? 12 April 2017
TD 94/45W Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO's interpretation, policy or practice in respect of the Income Tax Assessment Act 1936 ? 12 April 2017
TD 94/81W Income tax: where an 'infrastructure facility' is constructed or acquired by an unincorporated joint venture which is not a general law partnership, what is the nature of each joint venture participant's interest in that property as to 'ownership', 'use' and 'effective control of the use' thereof for the purposes of paragraph 159GZZZZB(1)(a) of the Income Tax Assessment Act 1936 ? 12 April 2017
TR 2002/1W Income tax: research and development: plant expenditure (pre 29 January 2001) 12 April 2017
TR 2002/6W Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts) 12 April 2017
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