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ATO rulings and determinations

Spring list of ATO rulings and determinations.

Last updated 20 August 2025

File ID

File Title

CR 2025/1

AFL Players’ Association Limited – employment termination payment

CR 2025/2

DBG Global Enterprises Pty Ltd – customer equity scheme

GSTD 2024/2 Erratum

Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST?

CR 2025/3

Australian Cricketers’ Association - employment termination payment

CR 2025/4

Boral Limited – compulsory acquisition - exchange of shares for shares in SGH Limited

CR 2025/5

Boral Limited – off-market takeover - exchange of shares for shares in SGH Limited

CR 2025/6

Fleetsu Pty Ltd – Fleetsu Vehicle Logbook System for car logbook and odometer records

CR 2025/7

QANTM Intellectual Property Limited – scheme of arrangement and special dividend

CR 2025/3 Erratum

Australian Cricketers’ Association - employment termination payment

CR 2025/4 Erratum

Boral Limited – compulsory acquisition - exchange of shares for shares in SGH Limited

CR 2025/8

ConocoPhillips Australia Operations Pty Ltd – employee share scheme – Contributory Plan

CR 2025/9

Bravura Solutions Limited – return of capital

CR 2025/10

Anteris Technologies Ltd – scrip for scrip roll-over for option holders

CR 2025/11

Anteris Technologies Ltd – employee share scheme – treatment of options under scheme of arrangement

CR 2025/12

Anteris Technologies Ltd – scrip for scrip roll-over for shareholders

CR 2025/13

Just Eggs Pty Limited – employee share scheme – reducing the minimum holding period

CR 2025/14

SPC Global Ltd – scrip for scrip roll-over

CR 2025/15

Capitol Health Limited – scrip for scrip roll-over

CR 2025/16

The Trustee for Protect Severance Scheme No 2 – workers in receipt of severance payments

CR 2025/17

Leo Lithium Limited – return of capital and special dividend

CR 2025/4 Erratum

Boral Limited – compulsory acquisition – exchange of shares for shares in SGH Limited

CR 2025/18

Wellard Limited – return of capital

CR 2025/19

CW Group Holdings Limited – scrip for scrip roll-over

TD 2025/D1

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early-stage innovation company investment arrangements

TD 2025/D2

Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved

CR 2025/20

National sporting organisations - financial support provided to elite athletes

PR 2025/1

C2 Gateway Deferred Purchase Agreement

CR 2025/21

Premier Investments Limited - distribution of shares in Myer Holdings Limited

TR 2006/4 Addenda

Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests

PR 2025/2

Yolla Producers Co-operative Society Ltd – Yolla Co-Op Prepayment Program

CR 2024/58 Addenda

QV Equities Limited - scheme of arrangement

GSTR2006/6 Addenda

Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75

CR 2025/22

Suncorp Group Limited – special dividend, reduction of share capital and share consolidation

CR 2025/23

Latin Resources Limited – return of capital by in specie distribution of ESG Minerals Limited shares

CR 2025/24

Latin Resources Limited – scrip for scrip roll-over

TD 2025/1

Fringe benefits tax:  rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing 1 April 2025

TD 2025/2

Fringe benefits tax:  reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2025

GSTR 2005/6DC

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

GSTR 2007/2DC

Goods and services tax: supplies where effective use or enjoyment of a supply takes place outside Australia

CR 2025/25

Auswide Bank Ltd – scheme of arrangement

PR 2025/3

RL360 Insurance Company Limited – Personal Investment Management Service

IT 2479w

Income tax: application of thin capitalisation rules

CR 2025/26

Tower Limited – return of capital

PR 2025/4

Commonwealth Bank of Australia – CommBank Yello

CR 2025/27

Pacific Current Group Limited – off-market share buy-back

CR 2025/28

Charter Hall Limited – capital reallocation

CR 2025/30

Bravura Solutions Limited – adjustment to employee options

CR 2025/29

Midway Limited – scheme of arrangement and special dividend

CR 2025/31

E-stralian Pty. Ltd. – use of an electric bicycle by an employee

CR 2025/32

University of Melbourne – Atlantic Fellowship

TD 2019/3W

Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2019?

TD 2019/4W

Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2019?

TD 2019/5W

Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2019?

TD 2019/6W

Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2019?

TD 2019/7W

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2019

TD 2019/9W

Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986, what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2019?

CR 2025/30E

Bravura Solutions Limited – adjustment to employee options

CR 2025/31E

E-stralian Pty. Ltd. – use of an electric bicycle by an employee

CR 2025/33

CenITex – Early Retirement Scheme 2025

CR 2025/34

Canva, Inc – scrip for scrip roll-over

CR 2025/35

Canva, Inc – scrip for scrip roll-over treatment of stock options subject to start-up concession

CR 2025/36

Canva, Inc – treatment of Subdivision 83A-C stock options and restricted stock units

CR 2025/37

Fitzroy River Corporation Ltd – return of capital

CR 2025/38

Northern Co-operative Meat Company Limited – conversion to company and issue of bonus shares

CR 2025/39

SG Fleet Group Limited – scrip for scrip roll-over

PR 2025/5

AgriShed Pty Ltd – AgriShed Gold Prepay agreement

PR 2025/6

W.A. Blue Gum Project 2025

TR 2002/17 Addenda

Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

CR 2025/40

De Grey Mining Ltd – scrip for scrip roll-over

TD 2025/3

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early-stage innovation company investment arrangements

TR 95/8W

Income tax: employee cleaners - allowances, reimbursements and work-related deductions

TR 95/9W

Income tax: employee lawyers – allowances, reimbursements and work-related deductions

TR 95/10W

Income tax: employee shop assistants – allowances, reimbursements and work-related deductions

TR 95/11W

Income tax: hospitality industry employees – allowances, reimbursements and work-related deductions

TR 95/12W

Income tax: employee factory workers – allowances, reimbursements and work-related deductions

TR 95/13W

Income tax: employee police officers – allowance, reimbursements and work-related deductions

TR 95/14W

Income tax: employee teachers – allowances, reimbursements and work-related deductions

TR 95/15W

Income tax: nursing industry employees – allowances, reimbursements and work-related deductions

TR 95/16W

Income tax: employee hairdressers – allowances, reimbursements and work-related deductions

TR 95/17W

Income tax: employee work-related deductions of employees of the Australian Defence Force

TR 95/18W

Income tax: employee truck drivers – allowances, reimbursements and work-related deductions

TR 95/19W

Income tax: airline industry employees – allowances, reimbursements and work-related deductions

TR 95/20W

Income tax: employee performing artists – allowances, reimbursements and work-related expenses

TR 95/22W

Income tax: employee building workers – allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions

TR 98/6W

Income tax: real estate industry employees – allowances, reimbursements and work-related deductions

TR 98/14W

Income tax: employee journalists – allowances, reimbursements and work-related deductions

CR 2025/41

Street v State of Western Australia: Settlement Distribution Scheme

PR 2025/7

Challenger Life Company Limited - CarePlus

TD 2025/4

Income tax:  reasonable travel and overtime meal allowance expense amounts for the 2025–26 income year              

CR 2025/42

ConocoPhillips Australia Operations Pty Ltd – employee share scheme – transfer to new plan

PR 2025/8

Heng An Standard Life (Asia) Limited – OneFuture

 


QC27160