|
File ID |
File Title |
|---|---|
|
LI 2025/D16 |
Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025 |
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LI 2025/D16 - Draft Explanatory Statement |
Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025 |
|
F2025L00929 |
A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis - Representatives of Incapacitated Entities) Determination 2025 |
|
F2025L00928 |
A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025 |
|
F2025L00930LI |
A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025 |
|
LI 2025/D17 |
Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025 |
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LI 2025/D17 - Draft Explanatory Statement |
Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025 |
|
F2025L00997 |
A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025 |
|
F2025L00985 |
Taxation (Multinational - Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025 |
|
F2025L01016 |
Taxation Administration (Withholding Schedules) Instrument (No. 2) 2025 |
|
F2025L01055 |
A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025 |
|
F2025L01064 |
A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025 |
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F2025L01065 |
A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025 |
|
F2025L01097 |
Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025 |
|
F2025L01085 |
Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025 |
|
F2025L01094 |
Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 |
|
F2025L01095 |
A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025 |
|
F2025L01096 |
A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025 |
|
F2025L01199 |
GST-free Supply (Drugs and Medicinal Preparations) Determination 2025 |
|
LI 2025/D18 |
Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026 |
|
LI 2025/D18 - Draft Explanatory Statement |
Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026 |
|
LI 2025/D19 |
A New Tax System (Goods and Services Tax) (Attribution Rules - Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026 |
|
LI 2025/D19 - Draft Explanatory Statement |
A New Tax System (Goods and Services Tax) (Attribution Rules - Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026 |
|
LI 2025/D20 |
A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 |
|
LI 2025/D20 - Draft Explanatory Statement |
A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 |
|
LI 2025/D21 |
A New Tax System (Goods and Services Tax) (Attribution Rules – Electricity Distribution Services) Determination 2026 |
|
LI 2025/D21 - Draft Explanatory Statement |
A New Tax System (Goods and Services Tax) (Attribution Rules – Electricity Distribution Services) Determination 2026 |
|
LI 2025/D22 |
A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026 |
|
LI 2025/D22 - Draft Explanatory Statement |
A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026 |
|
LI 2025/D23 |
A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 |
|
LI 2025/D23 - Draft Explanatory Statement |
A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 |
|
F2025L01323 |
A New Tax System (Goods and Services Tax) (GST-free Supply - Residential Care - Non-government Funded Supplier) Determination 2025 |
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F2025L01324 |
A New Tax System (Goods and Services Tax) (GST-free Supply - Residential Care - Government Funded Supplier) Determination 2025 |
|
F2025L01325 |
GST-Free Supply (Care) Determination 2025 |
|
LI 2025/D24 |
Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026 |
|
LI 2025/D24 - Draft Explanatory Statement |
Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026 |
|
LI 2025/D25 |
Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026 |
|
LI 2025/D25 - Draft Explanatory Statement |
Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026 |
|
LI 2025/D26 |
Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026 |
|
LI 2025/D26 - Draft Explanatory Statement |
Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026 |