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17 May 2017



Final Rulings

Class Rulings
CR 2017/30 Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares 17 May 2017

Draft Rulings

Taxation Rulings
TR 2017/D4 Income tax: when does a corporate limited partnership 'credit' an amount to a partner in that partnership? 17 May 2017


Final Determinations

Taxation Determinations
TD 2017/13 Income tax: capital gains: if you build a dwelling on land that you acquired before 20 September 1985 ('pre-CGT'), are you required to make a choice under section 118-150 of the Income Tax Assessment Act 1997 (ITAA 1997) to get the main residence exemption? 17 May 2017
TD 2017/14 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2017? 17 May 2017


Taxation Rulings
TD 44W Capital Gains: How do sections 160ZL and 160ZM interact with section 308? 17 May 2017
TD 59W Capital Gains: Where a dwelling is erected on pre-CGT land, is an election required under subsection 160ZZQ(5) to get the principal residence exemption for the time during which construction takes place? 17 May 2017
TR 2013/D7W Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income 17 May 2017
IT 2672W - Notice of Withdrawal Income tax: deductibility of costs of amending a superannuation fund trust deed 17 May 2017
TR 2003/5W Income tax and fringe benefits tax: public benevolent institutions 17 May 2017
TR 93/17A2 - Addendum Income tax: income tax deductions available to superannuation funds 17 May 2017
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