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20 June 2018



Final rulings

Class rulings
CR 2018/28 Income tax: deductibility of donations to Bridge Housing Limited under a Payment Direction Deed 20 June 2018
CR 2018/29 Income tax: Tox Free Solutions Limited - Scheme of Arrangement and Special Dividend 20 June 2018


Final determinations

Taxation determinations
TD 2018/8 Income tax: capital gains: what is the improvement threshold for the 2018-19 income year under section 108-85 of the Income Tax Assessment Act 1997 ? 20 June 2018
TD 2018/9 Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee 20 June 2018


Taxation determinations
TD 2012/9W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2012? 20 June 2018
TD 93/142A1 - Addendum Income tax: in calculating the residual value of a leased item, may a lower residual value than those outlined in IT 28 be adopted in light of the more generous depreciation rates? 20 June 2018
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