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19 April 2017



Final Rulings

Class Rulings
CR 2017/26 Income tax: scrip for scrip roll-over: acquisition of Centuria Metropolitan REIT No. 2 by Centuria Metropolitan REIT No. 1 19 April 2017
CR 2017/27 Income tax: Restructure of PRP Investment Trust 19 April 2017
CR 2017/28 Income tax: 'AGL Loy Yang Early Retirement Scheme 2017' 19 April 2017
Product Rulings
PR 2017/3 Income tax: tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan 19 April 2017


Final Determinations

Superannuation Guarantee Determinations
SGD 2017/1 Superannuation guarantee: is an advance paid under section 28 of the Fair Entitlements Guarantee Act 2012 to a former employee 'salary or wages' paid by the employer to the employee for the purposes of working out a superannuation guarantee charge liability under the Superannuation Guarantee (Administration) Act 1992? 19 April 2017


Taxation Rulings
IT 2047W - Notice of Withdrawal Australia/New Zealand Double Taxation Agreement Article 15 - teachers and professors 19 April 2017
IT 2066W - Notice of Withdrawal Double taxation agreement with France 19 April 2017
IT 2146W - Notice of Withdrawal Income tax : medical expenses - dietary foods and normal food substitutes for allergy sufferers 19 April 2017
IT 226W - Notice of Withdrawal Cattle leasing scheme - deductibility of expenses 19 April 2017
IT 2333W - Notice of Withdrawal Income tax : OECD traineeship scheme 19 April 2017
IT 2359W - Notice of Withdrawal Income tax : medical expenses - in vitro fertilization 19 April 2017
IT 238W - Notice of Withdrawal Locust fighting fund - deduction for contributions 19 April 2017
IT 2433W - Notice of Withdrawal Income tax : substituted accounting periods : adjustments to taxable income 19 April 2017
IT 2445W - Notice of Withdrawal Income tax : the foreign tax credit system - the underlying tax credit 19 April 2017
IT 2508W - Notice of Withdrawal Income tax : foreign tax credit system - foreign income to be taken into account when determining foreign tax credits 19 April 2017
IT 2529W - Notice of Withdrawal Income tax : foreign tax credit system - foreign tax credit determinations 19 April 2017
IT 2568W - Notice of Withdrawal Income tax : tax treatment of U.S. sourced dividend interest and royalty income derived by U.S. citizens resident in Australia 19 April 2017
IT 355W - Notice of Withdrawal Sharedealing transactions by overseas investors 19 April 2017
TR 2002/9A3 - Addendum Income tax: withholding from payments where recipient does not quote ABN 19 April 2017
Miscellaneous Tax Rulings
MT 2006/1A4 - Addendum The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number 19 April 2017
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