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24 January 2018

 

Rulings

Final rulings

Taxation rulings
TR 2018/1 Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project 24 January 2018
Class rulings
CR 2018/4 Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs) 24 January 2018
CR 2018/5 Income tax: scrip for scrip roll-over: acquisition of units in EQT Emerging Companies Fund by SGH Professional Investor Emerging Companies Trust 24 January 2018
CR 2018/6 Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend 24 January 2018
 

Notices

Product rulings
PR 2017/2A1 - Addendum Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020 24 January 2018
 

Practical compliance guidelines

Final Practical compliance guidelines
PCG 2018/1 ATO compliance approach - attribution of ADI equity capital and controlled foreign entity equity 24 January 2018
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