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27 June 2018



Final rulings

Taxation rulings
TR 2018/4 Income tax: effective life of depreciating assets (applicable from 1 July 2018) 27 June 2018
Product rulings
PR 2018/6 Income tax: deductibility of interest in relation to an investment in a Chan & Naylor Property Investor Trust 27 June 2018
Law companion rulings
LCR 2018/4 Purchaser's obligation to pay an amount for GST on taxable supplies of certain real property 27 June 2018


Goods and services tax rulings
GSTR 2006/6DC Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 27 June 2018


Final determinations

Taxation determinations
TD 2018/10 Income tax: value of goods taken from stock for private use for the 2017-18 income year 27 June 2018


Taxation rulings
IT 2310W - Notice of Withdrawal Income tax : discovery of documents in Part V appeal claim for privilege under secrecy provisions 27 June 2018
IT 2510W - Notice of Withdrawal Income Tax : Time for an appeal against a decision of the Administrative Appeals Tribunal 27 June 2018
TD 2009/20W Income tax: where the net income of a partnership (determined in accordance with section 90 of the Income Tax Assessment Act 1936 ) includes Foreign Investment Fund (FIF) income, will an Australian resident taxpayer which is assessable on its share of the net income under section 92 be entitled to a FIF exemption under subsection 519B(2) of that Act for any relevant proportion of their share of the partnership's net income? 27 June 2018
TD 93/100W Income tax: payment of "equipment royalties" pursuant to a contract entered into prior to 8pm on 18 August 1992. 27 June 2018
TD 93/196W Income tax: do payments received by an employee from an employer in respect of motor vehicle expenses incurred by an employee need to be considered when ascertaining the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ? 27 June 2018
TD 94/27W Income tax: does 'separate net income' include the imputation credits attached to franked dividends? 27 June 2018
TD 94/50W Income tax: are legal fees and other professional fees incurred in relation to the construction of an infrastructure facility able to be financed by infrastructure borrowings under section 159GZZZZA of the Income Tax Assessment Act 1936? 27 June 2018
TD 94/79W Income tax: capital gains: if a post-CGT asset bequeathed to a legal personal representative/beneficiary (LPR/B) is disposed of within 12 months of the LPR/B's acquisition, in which circumstances is indexation available? 27 June 2018
TR 2005/8A2 - Addendum Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties 27 June 2018
TR 2017/2W Income tax: effective life of depreciating assets (applicable from 1 July 2017) 27 June 2018
TR 93/14W Income tax: medical expenses rebate - fees paid to a hostel for aged or disabled persons 27 June 2018
TR 93/34W Income tax: medical expense rebate - meaning of medical or surgical appliance 27 June 2018
Miscellaneous tax rulings
MT 2001W Freedom of Information Act 1982 - Treatment of Requests for Section 9 Documents 27 June 2018
Goods and services tax industry issues
GST II II10A1 Recoveries and adjustment events 27 June 2018
GST II II13A3 Insurance Excesses - Safe Harbour Arrangements 27 June 2018

Practical compliance guidelines

Updated Practical compliance guidelines
PCG 2017/1DC ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions 27 June 2018

Legislative determinations

Effective Life 2018/1 Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No. 1) 27 June 2018
SPR 2018/2 Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018 27 June 2018
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