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1 August 2018

 

Rulings

Draft rulings

Law companion rulings
LCR 2018/D6 Expansion of the taxable payments reporting system to contractors in the courier and cleaning industries 1 August 2018
 

Determinations

Draft determinations

Taxation determinations
TD 2018/D4 Income tax: thin capitalisation - valuation of debt capital for the purposes of Division 820 1 August 2018
TD 2018/D5 Income tax: what type of costs are debt deductions within scope of subparagraph 820-40(1)(a)(iii) of the Income Tax Assessment Act 1997? 1 August 2018
 

Notices

Superannuation guarantee determinations
SGD 94/4W Is a person who provides home based child care an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? 1 August 2018
Wine equalisation tax rulings
WETR 2009/1A3ER1 - Erratum Wine equalisation tax: the operation of the wine equalisation tax system 1 August 2018
 

Practical compliance guidelines

Update
PCG 2017/4DC ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions 1 August 2018
 

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Episode 38
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