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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>Thu, 09 Feb 2012 05:34:45 +1100</pubDate>
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			<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[TD 2007/28ER - Erratum]]></title>
			<description><![CDATA[Income tax: what is a 'present legal obligation' of a private company for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936? (As at 1 February 2012)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD200728ER/NAT/ATO/00001</link>
			<pubDate>Wed, 01 Feb 2012 00:00:09 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 2012/D2]]></title>
			<description><![CDATA[Income tax: capital gains: for the purposes of paragraph 115-228(1)(a) of the Income Tax Assessment Act 1997 can a beneficiary of a trust estate be reasonably expected to receive a share of the net financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year? (As at 1 February 2012)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=DXT/TD2012D2/NAT/ATO/00001</link>
			<pubDate>Wed, 01 Feb 2012 00:00:09 +1100</pubDate>
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