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		<title><![CDATA[ATO - Taxation Rulings and Determinations]]></title>
		<link>http://law.ato.gov.au</link>
		<description><![CDATA[Includes tax, captial gains cell, miscellaneous and luxury car tax]]></description>
		<language>en-au</language>
		<pubDate>Wed, 17 Mar 2010 17:11:09 +1100</pubDate>
		<image>
			<url>http://law.ato.gov.au/images/ato_inline_white.gif</url>
			<title>Australian Taxation Office - Legal Database</title>
			<link>http://law.ato.gov.au</link>
		</image>
		<item>
			<title><![CDATA[TR 2006/3A1 - Addendum]]></title>
			<description><![CDATA[Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business (As at 17 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR20063A1/NAT/ATO/00001</link>
			<pubDate>Wed, 17 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TR 2010/1ER - Erratum]]></title>
			<description><![CDATA[Income tax: superannuation contributions (As at 17 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR20101ER1/NAT/ATO/00001</link>
			<pubDate>Wed, 17 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 92/173W]]></title>
			<description><![CDATA[Income tax: capital gains: does subsection 160ZZQ(9) require each spouse to have an interest in each dwelling referred to? (As at 17 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD92173/NAT/ATO/00001</link>
			<pubDate>Wed, 17 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 2005/16W]]></title>
			<description><![CDATA[Income tax: does paragraph 251L(1)(b) of the Income Tax Assessment Act 1936 prevent persons other than registered tax agents from giving advice about a taxation law for a fee? (As at 17 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD200516/NAT/ATO/00001</link>
			<pubDate>Wed, 17 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 58W]]></title>
			<description><![CDATA[Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust? (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=CGD/TD58/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 92/172A1 - Addendum]]></title>
			<description><![CDATA[Income tax: capital gains: do the dwellings referred to in subsection 160ZZQ(9) have to be post-CGT assets? (As at 17 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD92172A1/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 92/174A1 - Addendum]]></title>
			<description><![CDATA[Income tax: capital gains: how does subsection 160ZZQ(9) interact with subsection 160ZZQ(11)? (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD92174A1/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 92/183W]]></title>
			<description><![CDATA[Income tax: as a result of the New Zealand government's decision to impose a tax on the income of superannuation funds from 1 April 1990, what amount should be included as assessable income by an Australian resident in receipt of a pension paid out of these funds? (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD92183/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 93/126A1 - Addendum]]></title>
			<description><![CDATA[Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ? (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD93126A1/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 95/43W]]></title>
			<description><![CDATA[Income tax: capital gains: is a sum obtained by a taxpayer under a trauma insurance policy an exempt capital gain under subsection 160ZB(1) of the Income Tax Assessment Act 1936 ? (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD9543/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 2004/29W]]></title>
			<description><![CDATA[Income tax: can section 79D of the Income Tax Assessment Act 1936 operate to limit deductions available under Division 10B or Division 10BA of Part III of the Income Tax Assessment Act 1936? (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD200429/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[IT 2518W - Notice of Withdrawal]]></title>
			<description><![CDATA[Income tax: Foreign Tax Credit System - interest derived from a transaction directly related to the active conduct of a trade or business (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2518W/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[IT 2523W - Notice of Withdrawal]]></title>
			<description><![CDATA[Income tax: Foreign Tax Credit System: application of subsection 51(6) and section 79D to quarantine 'current year foreign losses' where the taxpayer does not derive any foreign income in the year of income (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2523W/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[IT 2556W - Notice of Withdrawal]]></title>
			<description><![CDATA[Income tax: Foreign Tax Credit System - denial of underlying tax credit to corporate unit trusts and public trading trusts (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2556W/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[IT 2597W - Notice of Withdrawal]]></title>
			<description><![CDATA[Income tax: Foreign Tax Credit System: foreign loss quarantining - meaning of 'foreign source' (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2597W/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[IT 2598W - Notice of Withdrawal]]></title>
			<description><![CDATA[Income tax: Foreign Tax Credit System: treatment of export market development grants and relevant expenses for purposes of foreign loss quarantining (As at 10 March 2010)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2598W/NAT/ATO/00001</link>
			<pubDate>Wed, 10 Mar 2010 00:00:00 +1100</pubDate>
		</item>
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