A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
 

13 June 2018

 

Rulings

Final rulings

Class rulings
CR 2018/24 Income tax: off-market share buy-back: Virgin Australia Holdings Limited 13 June 2018
CR 2018/25 Income tax: treatment of transfer payments to employees - Department of Human Services 13 June 2018
CR 2018/26 Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3 13 June 2018
CR 2018/27 Income tax: Mantra Group Limited - Scheme of Arrangement and payment of Special Dividend 13 June 2018
 

Determinations

Draft determinations

Taxation determinations
TD 2018/D2 Income tax: what constitutes 'use' (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997 ? 13 June 2018
 

ATO interpretative decisions

Withdrawn interpretative decisions
ATO ID 2007/116 (Withdrawn) Capital allowances: depreciating asset - use of a mining, quarrying or prospecting right 13 June 2018
ATO ID 2010/2 (Withdrawn) Capital allowances: holder of an intangible depreciating asset - mining, quarrying or prospecting right 13 June 2018
ATO ID 2010/64 (Withdrawn) Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - conducting particular feasibility studies 13 June 2018
ATO ID 2010/65 (Withdrawn) Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - precluding exploration by another entity - priority in obtaining the grant of a mining, quarrying or prospecting right 13 June 2018
ATO ID 2010/66 (Withdrawn) Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - operations in the course of working a mining property 13 June 2018
ATO ID 2010/67 (Withdrawn) Capital Allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - mining property 13 June 2018
 

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 18 December 2017
Top of page
More information on page