Show download pdf controls
  • ATO rulings and determinations

    Spring list of ATO rulings and determinations

    File ID

    File Title

    CR 2019/1

    Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited

    CR 2019/2

    Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd

    CR 2019/3

    Income tax: Westpac Banking Corporation – Westpac Capital Notes 6

    CR 2019/4

    Fringe benefits tax: employer clients of Police Financial Services Limited, trading as BankVic, who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the BankVic Meals and Entertainment Card

    CR 2019/5

    Income tax: BHP Group Limited – off-market share buy-back

    CR 2019/6

    Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes

    CR 2019/7

    Income tax: return of share capital: Ingham Group Limited

    CR 2019/8

    Fringe benefits tax: clients who use Two10degrees Pty Ltd Global Alerting Platform (GAP) in Vehicle Management System (IVMS) “GAP IVMS” for FBT car log book requirements

    CR 2019/9

    Income tax: unit for unit roll-over: exchange of units in Ophir High Conviction Fund for replacement units

    CR 2019/10

    Income tax: Alterra Limited – demerger of Carbon Conscious Investments Ltd

    CR 2019/11

    Income tax: Excelsior Capital Limited (formerly CMI Limited) – off-market share buy-back

    CR 2019/12

    Income tax: Phileo Australia Limited – selective capital reduction

    CR 2019/13

    Income tax: Invion Limited – Return of capital by way of in specie distribution

    CR 2019/14

    Income tax: Monash Absolute Investment Company Limited – Off-market share buy- back

    CR 2019/15

    Income tax: Ardent Leisure Group - restructure

    CR 2019/16

    Fringe benefits tax: employer clients of EML Payment Solution Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the Maxxia Wallet or Remserv Wallet

    CR 2019/17

    Income tax: assessability of payments under the QLD Taxi and Limousine Industry Assistance Scheme

    CR 2019/18

    Income tax: deductibility of donations to Evolve Housing Limited under a Payment Direction Deed

    CR 2019/19

    Income tax:  Department for Health and Wellbeing South Australia Early Retirement Scheme 2019

    CR 2019/20

    Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend

    CR 2019/21

    Income tax: Intrepid Mines Limited: return of capital

    CR 2019/22

    Income tax: National Australia Bank Limited – issue of NAB Capital Notes 3

    CR 2019/23

    Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

    CR 2019/24

    Income tax: Thinksmart Limited - return of share capital (ordinary shareholders)

    CR 2019/25

    Income tax: Thinksmart Limited – Return of share capital (Depositary Interests)

    CR 2019/26

    Income tax: Members Equity Bank Limited – Series 2 Capital Notes

    CR 2019/27

    Income tax: Community Housing Canberra Limited – deductibility of donations under a Payment Direction Deed

    CR 2019/28

    Eureka Funds Management Administration Pty Limited AXA SA 2018 Leveraged Plan Share Offer for Australian Employees

    CR 2019/29

    Eureka Funds Management Administration Pty Limited AXA SA 2018 Classic Plan Share Offer for Australian Employees

    CR 2019/30

    Pinewood Community Financial Services Limited - off-market share buy-back

    CR 2019/31

    Caltex Australia Limited – off-market share buy-back

    CR 2019/32

    Australian Olympic Committee - medal incentive funding payments

    CR 2019/33

    Income tax: Commissioner’s discretion to reduce the minimum holding period in relation to options acquired under the Property Exchange Australia Limited Employee Share Option Plan

    CR 2019/34

    J2SI VIC SIB Limited - Valuation methodology for loan guarantee provided by Public and Private Ancillary Funds

    CR 2019/35

    Employers using the MTData FBT Solution Telematics System and the Electronic FBT Logbook Report for car log book and odometer record keeping requirements

    CR 2019/36

    Healthscope Limited -Scheme of Arrangement and Interim Dividend

    CR 2019/37

    Income tax: Chalice Gold Mines Limited – return of capital

    CR 2019/38

    Income tax: Woolworths Group Limited – off-market share buy-back

    CR 2019/39

    Talisman Mining Limited – Return of capital

    CR 2019/40

    MyLogbook Solution – use for FBT car logbook and odometer records

    CR 2019/41

    YWCA Canberra Ltd – deductibility of donations under a Payment Direction Deed

    CR 2019/42

    Amcor Limited – scrip for scrip roll-over

    GSTR 2019/D1

    Goods and services tax: determining the creditable purpose of acquisitions in relation to transaction accounts

    LCR 2019/1

    The business continuity test - carrying on a similar business

    LCR 2019/D1

    OECD hybrid mismatch rules - targeted integrity rule

    LCR 2019/D2

    Non-concessional MIT income

    PR 2019/1

    Income tax: taxation consequences for a Nominee Investor in the Australian Securities Property Fund

    PR 2019/2

    Income tax: W.A. Blue Gum Project 2019

    PR 2019/3

    Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark

    PR 2019/4

    Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2019

    TD 2019/1

    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 2019/2

    Income tax: value of goods taken from stock for private use for the 2018-19 income year

    TD 2019/3

    FBT: 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 2019/4

    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 2019/5

    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 2019/6

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

    TD 2019/7

    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 2019/8

    Income tax: in the definition of ‘financial intermediary business’ what is meant by ‘a business whose income is principally derived from the lending of money’?

    TD 2019/9

    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?

    TD 2019/D1

    Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?

    TD 2019/D2

    Income tax: what is a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936?

    TD 2019/D3

    Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?

    TD 2019/D4

    Income tax: can a company that carries on a business in a general sense as described in TR 2019/1 but whose only activity is renting out an investment property claim the CGT small business concessions in relation to that investment property?

    TR 2019/1

    Income tax: when does a company carry on a business?

    TR 2019/2

    Income tax: whether penalty interest is deductible

    TR 2019/3

    Fringe benefits tax: benefits provided to religious practitioners

    TR 2019/5

    Income tax: effective life of depreciating assets (applicable from 1 July 2019)

    TR 2019/D1

    Income tax: income of international organisations and persons connected with them that is exempt from income tax

    TR 2019/D2

    Income tax: thin capitalisation - the arm's length debt test

    TR 2019/D3

    Income tax: deductions for expenditure on environmental protection activities

      Last modified: 10 Oct 2019QC 27160