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28 June 2017

 

Rulings

Final Rulings

Taxation Rulings
TR 2017/2 TR 2017/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2016) 28 June 2017
TR 2017/3 Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test 28 June 2017
Class Rulings
CR 2017/37 Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.) 28 June 2017
CR 2017/38 Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Maximised MasterCard credit card facility 28 June 2017
CR 2017/39 Income tax: Henderson Group plc - consolidation of shares and of ASX CHESS Depositary Interests 28 June 2017
Product Rulings
PR 2017/7 Income tax: taxation consequences of investing in CDIs over interests in the SPDR S&P 500 ETF Trust 28 June 2017

Draft Rulings

Taxation Rulings
TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? 28 June 2017
 

Determinations

Final Determinations

Taxation Determinations
TD 2017/17 Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2017 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? 28 June 2017
TD 2017/18 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2017-18 financial year? 28 June 2017

Draft Determinations

Taxation Determinations
TD 2017/D3 Income tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the 'first interposed entity') where that payment or loan is an ordinary commercial transaction? 28 June 2017
 

Notices

Taxation Rulings
TR 2016/1W Income tax: effective life of depreciating assets (applicable from 1 July 2016) 28 June 2017
Product Rulings
PR 2017/1W Income tax: Quintis Sandalwood Album Project 2017 Retail Investment Offer 28 June 2017
PR 2017/5W Income tax: Quintis Sandalwood Album Project 2017 Sophisticated Investment Offer 28 June 2017
 

ATO Interpretative Decisions

Withdrawn Interpretative Decisions
ATO ID 2011/104 (Withdrawn) Division 7A: Application of section 109T - where payment made by a private company to an interposed entity is a payment of an actual dividend 28 June 2017
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