File ID | File Title |
|---|---|
CR 2015/76A1 – Addendum | Income tax: Sidney Myer Creative Fellowship grants |
CR 2022/97ER1 – Erratum | Moneytech Group Limited – demerger of Monoova Limited |
CR 2023/1 | Euroz Hartleys Group Limited – capital return |
CR 2023/2 | Euroz Hartleys Group Limited – employee share scheme – capital return |
CR 2023/3 | EFTsure Pty Ltd – employee share scheme – minimum holding period and exchange of options |
CR 2023/4 | Controlled Thermal Resources Limited – exchange of shares for shares in Controlled Thermal Resources Holdings Inc |
CR 2023/5 | Royal Institute for Deaf and Blind Children – arrangements for donations of medical fees from participating ear, nose and throat surgeons |
CR 2023/6 | Australia and New Zealand Banking Group Limited – exchange of shares for shares in ANZ Group Holdings Limited |
CR 2023/7 | Link Administration Holdings Limited – demerger of PEXA Group Limited |
CR 2023/8 | Insurance Australia Group Limited – IAG Capital Notes 2 |
CR 2023/9 | Pendal Group Limited – dividend and scheme of arrangement |
CR 2023/10 | Xero Limited – employee share scheme – Restricted Stock Unit and Option Plan |
CR 2023/11 | Logbook Me Pty Ltd – In-Car Logbook Solution for reporting of road tolls |
CR 2023/12 | Warwick Credit Union Limited – Capital Notes |
CR 2023/13 | Charter Hall Direct Industrial Fund No.2 – scrip for scrip roll-over |
CR 2023/14 | Logbook Me Pty Ltd – LogbookMe In-Car Logbook Solution for calculating car parking benefits |
CR 2023/15 | Australia and New Zealand Banking Group Limited – restructure – employee share scheme – treatment of shares or rights |
CR 2023/16 | Sky Network Television Limited - capital return |
CR 2023/17 | Australia and New Zealand Banking Group Limited – ANZ Capital Notes 8 |
CR 2023/17 | Australia and New Zealand Banking Group Limited – ANZ Capital Notes 8 |
CR 2023/18 | InterContinental Energy Australia Pty Ltd – employee share option scheme – InterContinental Energy Holdings Group Limited 2021 Omnibus Incentive Plan |
CR 2023/18 | InterContinental Energy Australia Pty Ltd – employee share option scheme – InterContinental Energy Holdings Group Limited 2021 Omnibus Incentive Plan |
CR 2023/19 | EROAD telematics system – use for car logbook and odometer records |
CR 2023/20 | Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits |
CR 2023/21 | Cardno Limited – return of capital and special dividends |
CR 2023/22 | Museums Victoria – early retirement scheme 2023 |
CR 2023/23 | Unitywater – early retirement scheme 2023 |
CR 2023/24 | Challenger Limited – Challenger Capital Notes 4 |
CR 2023/25 | Qantas Airways Limited – 2022/23 Qantas Short Term Incentive Plan |
CR 2023/26 | Qantas Airways Limited – 2023-2025 Qantas Long Term Incentive Plan |
CR 2023/27 | OZ Minerals Limited – scheme of arrangement and special dividend |
CR 2023/28 | National Rugby League Limited – the provision of meals and accommodation to employees and their associates during the COVID-19 pandemic |
CR 2023/29 | ASC Pty Ltd – early retirement scheme (operational employees) 2023 |
CR 2023/30 | Wesbeam Holdings Limited – selective off-market share buy-back |
CR 2023/31 | LogbookMe Pty Ltd – LogbookMe In-Car Logbook Solution for measuring the kilometres travelled in a vehicle for fuel tax credit purposes |
CR 2023/32 | EROAD Australia Pty Ltd – Fuel Tax Credits Solution |
CR 2023/33 | Commonwealth Bank of Australia – CommBank PERLS XVI Capital Notes |
CR 2023/34 | The Illawarra Community Housing Trust Ltd – deductibility of donations under a payment direction deed |
ER 2023/1 | Excise: the meaning of 'legally and economically independent' |
GN 2018/1 | First home super saver scheme |
GST industry issues addendum notice | Detailed Food List |
GSTR 2002/2A10 – Addendum | Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions |
GSTR 2004/7A4 – Addendum | Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: |
GSTR 2014/2DC1 | Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges |
IT 2208W | Income tax: administration expenses: exploration and prospecting business |
IT 2681W - Notice of withdrawal | Income tax: residency status of business migrants |
LCR 2018/5A2 - Addendum | First home super saver scheme |
PR 2019/7A3 - Addendum | Income tax: PPS Mutual Professionals Choice – 2019 |
PR 2022/11A1 | Allianz Guaranteed Income for Life |
PR 2023/1 | Utmost Executive Investment Account |
PR 2023/2 | Zurich Life Insurance (Hong Kong) Limited – Matterhorn life insurance policy |
PR 2023/3 | PPS Mutual Professionals Choice – Profit-Share Plan |
PR 2023/3 | PPS Mutual Professionals Choice – Profit-Share Plan |
PR 2023/4 | Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients |
PR 2023/5 | Future Rent Capital Pty Ltd – lease (transfer of rental income) |
PR 2023/6 | CSBP Limited prepayment agreement |
PR 2023/7 | W.A. Blue Gum Project 2023 |
PR 2023/8 | Elders Rural Services Australia Limited – Rural Products Prepayment Program |
PR 2023/9 | KPMG – FTC Automator platform – fuel tax credits |
TD 2012/22A1 – Addendum | Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled? |
TD 2017/14W | 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 2017? |
TD 2017/2W | 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 2017? |
TD 2017/3W | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017? |
TD 2017/4W | 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 2017? |
TD 2017/5W | 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 2017 |
TD 2017/6W | 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 2017? |
TD 2019/1W | Income tax: what constitutes 'use' (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997 |
TD 2023/1 | 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 2023? |
TD 2023/2 | 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 on 1 April 2023 |
TD 2023/3 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year? |
TD 2023/4 | Income tax: use of an individual's fame by related entities |
TD 2023/D1 | Income tax: how the non-arm's length income and capital gains tax provisions interact to determine the amount of statutory income that is non-arm's length income |
TD 2023/D2 | Income tax: aggregated turnover and connected entities – Commissioner's discretion that an entity does not 'control' another entity |
TR 2005/5A2 – Addendum | Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia |
TR 2021/2A1 – Addendum | Fringe benefits tax: car parking benefits |
TR 2022/3ER1 – Erratum | Income tax: personal services income and personal services businesses |
TR 2023/1 | Income tax: residency tests for individuals |
TR 2023/2 | Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets |
ATO rulings and determinations
Spring list of ATO rulings and determinations.
Last updated 4 March 2024
QC27160