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18 December 2017

 

Rulings

Draft rulings

Law companion guidelines
LCG 2017/D7 Diverted profits tax 18 December 2017
 

Determinations

Final determinations

Taxation determinations
TD 2017/25 Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997 ? 18 December 2017
 

Notices

Goods and services tax rulings
GSTR 2014/3W Goods and services tax: the GST implications of transactions involving bitcoin 18 December 2017
 

Practice statements

PS LA 2017/2 Diverted profits tax assessments 18 December 2017
 

Practical compliance guidelines

Final Practical compliance guidelines
PCG 2017/4 ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions 13 December 2017
Draft Practical compliance guidelines
PCG 2017/D14 Exempt car and residual benefits: compliance approach to determining private use of vehicles 18 December 2017
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