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  • ATO rulings and determinations

    Spring list of ATO rulings and determinations

    File ID

    File Title

    CR 2020/1

    ERM Power Limited - Scheme of Arrangement and payment of Ordinary Dividend and Special Dividend

    CR 2020/2

    Qantas Airways Limited - off-market share buy-back

    CR 2020/3

    Bellamy's Australia Limited - Scheme of Arrangement and Special Dividend

    CR 2020/4

    IFM Australian infrastructure wholesale funds - capital reallocation

    CR 2020/5

    Australian Football League Players Association - education and training grants

    CR 2020/6

    Westgold Resources Limited - demerger of Castile Resources Pty Ltd

    CR 2020/7

    Department for Health and Wellbeing South Australia - 'Program 2' early retirement scheme 2020

    CR 2020/8

    Keras Resources Plc - demerger of shares in Calidus Resources Limited

    CR 2020/9

    Senetas Corporation Limited - return of capital

    CR 2020/10

    Cardno Limited - demerger of Intega Limited

    CR 2020/11

    BlackWall Limited - demerger of WOTSO Limited

    CR 2020/12

    Apex Salary Packaging Pty Ltd - use of an electric bicycle (e-bike) by an employee

    CR 2020/13

    Museums Victoria - early retirement scheme 2020

    CR 2020/14

    SmarTrak Aust Pty Ltd (PoolCar) booking system - use for FBT car logbook records and odometer records

    CR 2020/15

    Sydney Metro - disturbance payments in respect of the construction of the Sydney Metro West

    CR 2020/16

    Sydney Metro - disturbance payments in respect of the construction of the Sydney Metro Greater West

    CR 2020/17

    URB Investments Limited - partial scrip for scrip roll-over

    CR 2020/18

    PS&C Limited - return of capital by way of in specie distribution

    CR 2020/19

    Multiplex Development and Opportunity Fund - return of capital

    CR 2020/20

    Trans Pacific Energy Group Ltd - exchange of shares for New Generation Minerals Limited shares

    CR 2020/21

    Perth Markets Limited - restructure

    CR 2020/22

    Djerriwarrh Investments Limited - bonus share plan

    CR 2020/23

    Australian Football League Players' Association - AFLW competition education and training grants

    CR 2020/24

    GrainCorp Limited - demerger of United Malt Group Limited

    CR 2020/25

    Adelaide Airport Limited - provision of car parking facilities using an access card

    CR 2020/26

    Suncorp Group Limited - Suncorp Capital Notes 3

    CR 2020/27

    Cushman & Wakefield Plc - takeover of DTZ Jersey Holdings Ltd - employee share schemes

    CR 2020/28

    Encompass Corporation Pty Ltd - scrip for scrip rollover

    CR 2020/29

    Aon plc - exchange of shares for Aon Ireland shares

    CR 2020/30

    Smartgroup Corporation Ltd and subsidiaries - after tax recipient's payments made after 31 March but before lodgement of the FBT return

    CR 2020/31

    Income tax: AMP Limited - AMP Capital Notes 2

    CR 2020/32

    Aon Group reorganisation - employee share schemes - treatment of shares or rights

    CR 2020/33

    Living Learning Pty Ltd - loans from public and private ancillary funds

    GSTD 2020/D1

    Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

    LCR 2020/1

    JobKeeper payment - decline in turnover test

    PR 2020/1

    Income tax: tax consequences of investing in equities using Bell Geared Equities Investment (2019 Product Brochure)

    PR 2020/2

    Income tax: taxation consequences of investing in C2 Gateway Deferred Purchase Agreement

    PR 2020/3

    Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance

    PR 2020/4

    Income tax: taxation consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan

    PR 2020/5

    Income tax: UBS Structured Option and Loan Facility

    PR 2020/6

    Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020

    PR 2020/7

    Income tax: W.A. Blue Gum Project 2020

    PR 2020/8

    Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility

    TD 2020/1

    Income tax: value of goods taken from stock for private use for the 2019-20 income year

    TD 2020/2

    Income tax: thin capitalisation - valuation of debt capital for the purposes of Division 820

    TD 2020/3

    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 2020?

    TD 2020/4

    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 2020

    TD 2020/5

    Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2020-21 income year?

    TR 2020/1

    Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

    TR 2020/3

    Income tax: effective life of depreciating assets (applicable from 1 July 2020)

      Last modified: 24 Sep 2020QC 27160