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18 October 2017

 

Rulings

Draft rulings

Taxation rulings
TR 2017/D7 Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ? 18 October 2017
TR 2017/D8 Income tax: tax treatment of long term construction contracts 18 October 2017
 

Determinations

Final determinations

Taxation determinations
TD 2017/21 Income tax: where an Australian corporate tax entity is a partner in a partnership, can the partnership 'hold' a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936 ) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997 ? 18 October 2017
TD 2017/22 Income tax: where an Australian corporate tax entity is a beneficiary of a trust, can the trust 'hold' a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997 ? 18 October 2017
 

Notices

Taxation rulings
IT 2450W - Notice of Withdrawal Income tax : recognition of income from long term construction contracts 18 October 2017
TD 92/131W Income tax: property development: are tender costs to be included in the 'estimated profits basis' calculation under Taxation Ruling IT 2450 and spread over the life of a long-term construction contract, or are they deductible under subsection 51(1) of the Income Tax Assessment Act 1936 in the year in which they are incurred? 18 October 2017
TD 92/186W Income tax: property development: can a construction contract which runs for less than twelve months be regarded as a long-term construction contract for the purposes of Taxation Ruling IT 2450? 18 October 2017
TD 94/39W Income tax: property development: can costs incurred and income derived under the terms of a long-term construction contract be returned on a completed contract basis? 18 October 2017
TD 94/65W Income tax: property development: is a 'management reserve' taken into account in calculating notional taxable income under the estimated profits basis of returning income from a long term construction contract? 18 October 2017
TD 94/87W Income tax: property development: where the estimated profits method of recognising income from long-term construction contracts (Taxation Ruling IT 2450) is adopted, how is an estimated 'ultimate loss' arising under a contract to be recognised? 18 October 2017
Goods and services tax determinations
GSTD 2017/D1W - Withdrawal Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999? 18 October 2017
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