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5 July 2017

 

Rulings

Final rulings

Taxation rulings
TR 2017/4 Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account 5 July 2017
Class rulings
CR 2017/40 Fringe benefits tax: employer clients of PBI Benefits Solutions Pty Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of a PBI Solutions Everyday Purchases Card facility 5 July 2017
CR 2017/41 Fringe benefits tax: employer clients of Smartgroup Corporation Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the Smartgroup Everyday Purchases Card facility 5 July 2017
CR 2017/42 Fuel tax: clients of Navman Wireless Australia Pty Ltd who use the GPS Data Report generated by FTC Manager for calculating kilometres travelled and the hours used by auxiliary equipment in or on a vehicle as a record for fuel tax credit purposes 5 July 2017
Product rulings
PR 2017/8 Income tax: tax consequences of investing in the Macquarie Torque Swap 5 July 2017
 

Notices

Taxation rulings
TR 97/25A2 - Addendum Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements 5 July 2017
 

ATO interpretative decisions

Withdrawn interpretative decisions
ATO ID 2002/626 (Withdrawn) Renovations to a building on a farming property 5 July 2017
ATO ID 2010/41 (Withdrawn) Capital works: plant - improvements partly used for accommodation of employees 5 July 2017
 

Practical compliance guidelines

Draft Practical compliance guidelines
PCG 2017/D12 Income tax - liability of a legal personal representative of a deceased person 5 July 2017
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