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20 December 2017

 

Rulings

Final rulings

Class rulings
CR 2017/90 Income tax: Warwick Credit Union Ltd - Capital Notes 20 December 2017
Law companion guidelines
LCG 2016/12A3 - Addendum Superannuation reform: total superannuation balance 20 December 2017
LCG 2016/8A2- Addendum Superannuation reform: transfer balance cap and transition-to-retirement reforms: transitional CGT relief for superannuation funds 20 December 2017
LCG 2016/9A2 - Addendum Superannuation reform: transfer balance cap 20 December 2017

Draft rulings

Taxation rulings
TR 2017/D11 Income tax: capital allowances: expenditure incurred by a service provider in collecting and processing multi-client seismic data 20 December 2017
 

Determinations

Final determinations

Taxation determinations
TD 2017/26 Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration 20 December 2017
 

Notices

Goods and services tax rulings
GSTR 2004/9A5 - Addendum Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise 20 December 2017
GSTR 2006/9A7 - Addendum Goods and services tax: supplies 20 December 2017
GSTR 2009/2A3 - Addendum Goods and services tax: partitioning of land 20 December 2017
Class rulings
CR 2013/15A1 - Addendum Income tax: Leighton Holdings Limited Equity Incentive Plan 20 December 2017
 

Practical compliance guidelines

Draft Practical compliance guidelines
PCG 2017/D9 - Withdrawn Dividend equivalent payments made by a trustee under an employee share scheme 20 December 2017
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