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21 July 2017

 

Rulings

Draft rulings

Law companion guidelines
LCG 2017/D6 The business continuity test - carrying on a similar business 21 July 2017
 

ATO interpretative decisions

Withdrawn interpretative decisions
ATO ID 2001/120 (Withdrawn) Fringe benefits tax 'otherwise deductible' rule 21 July 2017
ATO ID 2002/959 (Withdrawn) Special Professional Above Average Income - Animatronics engineer 21 July 2017
ATO ID 2003/248 (Withdrawn) Capital gains tax: main residence exemption - adjacent land 21 July 2017
ATO ID 2003/322 (Withdrawn) Capital gains tax: main residence exemption - demolition and reconstruction of dwelling more than four years after demolished dwelling last occupied 21 July 2017
ATO ID 2003/466 (Withdrawn) Capital gains tax: main residence exemption - demolition and reconstruction of dwelling not main residence for entire ownership period 21 July 2017
ATO ID 2003/467 (Withdrawn) Capital gains tax: main residence exemption - residence owned by family trust 21 July 2017
ATO ID 2003/568 (Withdrawn) Assessability of financial assistance received from charitable organisations 21 July 2017
ATO ID 2004/734 (Withdrawn) Capital gains tax: main residence exemption: right to occupy dwelling under deceased's will 21 July 2017
ATO ID 2004/945 (Withdrawn) Income tax: capital gains tax: main residence exemption - 'first use to produce income' rule and CGT discount 21 July 2017
ATO ID 2005/19 (Withdrawn) Capital gains tax: main residence exemption - absence rule - dwelling converted into commercial premises 21 July 2017
ATO ID 2006/185 (Withdrawn) Capital gains tax: main residence exemption - choice to treat demolished dwelling as main residence 21 July 2017
ATO ID 2006/189 (Withdrawn) Capital gains tax: main residence - 3 month period - extension of actual period by absence rule 21 July 2017
ATO ID 2007/128 (Withdrawn) Capital gains tax: main residence exemption - dwelling acquired from deceased estates - moving into a dwelling 21 July 2017
ATO ID 2010/101 (Withdrawn) Capital Gains Tax: main residence exemption - interaction with non-resident provisions 21 July 2017
ATO ID 2010/178 (Withdrawn) Deductibility of income protection premiums 21 July 2017
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