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4 July 2018



Final rulings

Class rulings
CR 2018/30 Income tax: IFM Infrastructure Funds - Restructure 4 July 2018
CR 2018/31 Income tax: sale of Westfield Group stapled securities to Unibail-Rodamco SE - capital gains consequences 4 July 2018

Draft rulings

Taxation rulings
TR 2018/D1 Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities 4 July 2018


Final determinations

Taxation determinations
TD 2018/12 Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 - meaning of 'directly in connection with' 4 July 2018

Practical compliance guidelines

Updated Practical compliance guidelines
PCG 2016/16 Fixed entitlements and fixed trusts 4 July 2018
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