|
File ID |
File Title |
|---|---|
|
CR 2025/43 |
Otto Energy Limited – return of capital and dividend |
|
CR 2025/44 |
FAR Ltd – return of capital |
|
TD 2019/11W |
Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year? |
|
TR 97/7A2 Addendum |
Income tax: Section 8-1 – meaning of ‘incurred’ – timing of deductions |
|
CR 2025/45 |
ACARP – research and development membership funding |
|
CR 2025/46 |
Eumundi Group Limited – scheme of arrangement and interim dividend |
|
GSTR 2003/3DC |
Goods and services tax: when is a sale of real property a sale of new residential premises? |
|
GSTR 2009/4DC |
Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose |
|
CR 2025/47 |
CU Health Pty Limited – exempt benefits relating to medical screenings, preventative health care, and counselling of employees |
|
CR 2025/48 |
Paralympics Australia – medal payments |
|
CR 2025/49 |
James Hardie Industries plc – New York Stock Exchange full listing and change in depository arrangement |
|
TR 2006/11DC |
Private rulings |
|
GSTR 2005/6W |
Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 |
|
GSTR 2007/2W |
Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'? |
|
Prepared food - withdrawn |
Goods and Services Tax Industry Issues Food Industry Partnership |
|
CR 2025/16 Addendum |
The Trustee for Protect Severance Scheme No 2 – workers in receipt of severance payments |
|
Detailed Good list - Addendum |
Gods and Services Tax Industry Issues Detailed Food List |
|
GSTD 2025/1 |
Goods and services tax: supplies of food of a kind marketed as a prepared meal |
|
GSTR 2025/1 |
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 2025/2 |
Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia |
|
PR 2025/9 |
Utmost International Isle of Man Limited - Executive Investment Account |
|
TR 2004/18 Addendum |
Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997 |
|
CR 2025/50 |
Totium Pty Ltd – health services provided to employees via The Exec Check program |
|
CR 2025/51 |
Amani Gold Limited – return of capital |
|
CR 2025/52 |
Greatland Gold Plc – scrip for scrip roll-over |
|
GSTD 2025/1 Erratum |
Goods and services tax: supplies of food of a kind marketed as a prepared meal |
|
CR 2025/48 Erratum |
Paralympics Australia – medal payments |
|
CR 2025/53 |
92 Energy Limited – scrip for scrip roll-over for shareholders |
|
GSTD 2007/3 Addendum |
Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005? |
|
GSTR 2002/2 Addendum |
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions |
|
GSTD 2012/7 Addendum |
Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? |
|
PR 2025/10 |
Bell Equity Lever - instalment receipts |
|
PR 2025/11 |
Bell Geared Equities Investment |
|
CR 2025/54 |
The Reject Shop Limited – scheme of arrangement and special dividend |
|
MT 2008/1 Addendum |
Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard |
|
MT 2008/2 Addendum |
Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable |
|
MT 2012/3 Addendum |
Administrative penalties: voluntary disclosures |
|
PR 2025/12 |
eFleetPass Tolling-toll Road gift cards |
|
TD 2025/5 |
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 2025/55 |
Spartan Resources Limited – partial scrip for scrip roll-over |
|
GSTD 2012/10 Addendum |
Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999? |
|
GSTD 2012/8 Addendum |
Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999? |
|
GSTD 2025/1 Erratum |
Goods and services tax: supplies of food of a kind marketed as a prepared meal |
|
GSTR 2025/1 Erratum |
Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia |
|
CR 2025/56 |
Engenco Limited – employee share scheme – disposal of shares under an off-market takeover |
|
CR 2025/57 |
Investors Central Limited – Public Preference Shares – off-market share buy-back |
|
PR 2025/13 |
Swiss Life (Singapore) Pte. Ltd. - Life Asset Portfolio Universal Asia |
|
TD 2024/25 Addendum |
Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997? |
|
CR 2025/58 |
Silk Logistics Holdings Limited – employee share scheme – disposal of shares under a scheme of arrangement |
|
CR 2025/59 |
Euroz Hartleys Group Limited – return of capital |
|
CR 2025/60 |
Euroz Hartleys Group Limited – employee share scheme - return of capital |
|
CR 2025/61 |
Rugby League Players’ Association Limited – employment termination payment |
|
CR 2025/62 |
Interleasing (Australia) Limited – digital fringe benefits tax logbook for car logbook and odometer records |
|
CR 2025/63 |
Domain Holdings Australia Limited – employee share scheme - minimum holding period |
|
CR 2025/64 |
VGW Holdings Limited – scrip for scrip roll-over |
|
CR 2025/65 |
GTN Limited – return of capital |
|
CR 2025/66 |
Indiana Resources Limited – return of capital |
|
LCR 2021/2 Addendum |
Non-arm's length income - expenditure incurred under a non-arm's length arrangement |
|
TD 2025/6 |
Income tax: does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company? |
|
TR 2010/1 Addendum |
Income tax: superannuation contributions |
|
TR 2025/1 |
Income tax: exempt income of international organisations and persons connected with them |
|
CR 2025/67 |
Platinum Asia Investments Limited – disposal of shares and special dividend |
|
CR 2025/68 |
Flexabike – use of an electric bicycle by an employee |
|
CR 2025/69 |
Whitefield Industrials Limited – bonus shares issued under Dividend Substitution Plan |
|
TR 2025/2 |
Income tax: aspects of the third-party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997 |
|
CR 2025/67 Erratum |
Platinum Asia Investments Limited – disposal of shares and special dividend |
|
CR 2025/70 |
Wellard Limited – return of capital |
|
CR 2025/71 |
Washington H. Soul Pattinson and Company Limited – scrip for scrip roll-over |
|
CR 2025/72 |
Brickworks Ltd – scrip for scrip roll-over |
|
CR 2025/73 |
Washington H. Soul Pattinson and Company Limited – combination with Brickworks Ltd – replacement of employee share scheme awards |
|
CR 2025/74 |
Brickworks Ltd – employee share scheme – disposal of shares under a scheme of arrangement |
|
IT 2516W |
Income tax: exclusion from tax for discounts provided under employee share acquisition schemes |
|
TD 93/60W |
Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936? |
|
TR 2025/2 Erratum |
Income tax: aspects of the third-party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997 |
|
PR 2025/14 |
PPS Mutual Professionals Choice – Profit-Share Plan |
|
TR 2006/11 Addendum |
Private Rulings |
|
CR 2025/75 |
AVJennings Limited – scheme of arrangement and special dividend |
|
CR 2025/76 |
Museums Board of Victoria – Museums Victoria Early Retirement Scheme 2025-2026 |
|
TD 2020/1W |
Income tax: value of goods taken from stock for private use for the 2019-20 income year |
|
TD 2025/7 |
Income tax: value of goods taken from stock for private use for the 2025–26 income year |
|
CR 2025/77 |
Gold Road Resources Limited – scheme of arrangement and special dividend |
|
TR 2022/1W |
Income tax: effective life of depreciating assets (applicable from 1 July 2022) |
|
GSTD 2025/D1 |
Goods and services tax: supplies of formula products |
|
GSTR 2012/6DC |
Goods and services tax: commercial residential premises |
|
IT 2167W Withdrawal |
Income Tax: rental properties – non-economic rental, holiday home, share of residence, etc. cases, family trust cases |
|
CR 2025/78 |
Greatland Gold Plc – employee share scheme – treatment of performance rights under the scheme of arrangement |
|
TD 2025/D3 |
Income tax: when does a private or public ancillary fund 'provide' a 'benefit'? |
|
TR 2025/D1 |
Income tax: rental property income and deductions for individuals who are not in business |
|
CR 2025/79 |
Astron Corporation Limited – scheme of arrangement |
|
GSTD 2025/2 |
Goods and services tax: supplies of sunscreen |
|
LCR 2016/1 Addendum |
GST and carrying on an enterprise in the indirect tax zone (Australia) |
|
LCR 2018/1 Addendum |
GST on low value imported goods |
|
LCR 2018/2 Addendum |
GST on supplies made through electronic distribution platforms |
|
LCR 2018/3 Addendum |
When is a redeliverer responsible for GST on a supply of low value imported goods? |
|
CR 2001/1 Addendum |
Class Rulings system |
|
CR 2025/80 |
IMB Ltd – off-market share buy-back |
|
CR 2025/81 |
Firefinch Limited – return of capital and special dividend |
|
CR 2025/82 |
Alliance Leasing Pty Ltd – recipient's payments made after 31 March but before lodgment of the FBT return |
|
IT235W |
Timber industry workers - contract tree fellers |
|
PR 2007/71 Addendum |
The Product Rulings system |
|
SGD 94/6W |
What is the effect on the Superannuation Guarantee (Administration) Act 1992 (SGAA) of the High Court decision in Re Finance Sector Union of Australia; ex parte Financial Clinic (Vic.) Pty. Ltd. (1993) 67 ALJR 687? |
|
TR 2006/10 Addendum |
Public Rulings |
|
CR 2025/83 |
Salary Packaging Australia Pty Limited – benefits provided to fly-in fly-out employees |
|
CR 2025/84 |
TPG Telecom Limited – return of capital and special dividend |
|
PR 2025/15 |
North West Rural Supplies Pty Ltd – Prepayment Program |
|
CR 2025/85 |
Wesfarmers Limited – return of capital |
|
CR 2025/86 |
Domain Holdings Australia Limited – scheme of arrangement and special dividend |
|
MT 2012/1 Addendum |
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements |
|
MT 2012/2 Addendum |
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements |
|
PR 2025/16 |
Tax consequences for a borrower being charged an ‘Indexed Loan Rate’ under a loan |
|
PR 2025/17 |
Instreet Structured Investment Pty Ltd – Instreet Masti |
|
TR 2006/10 Addendum |
Public rulings |
|
TR 2017/1DC |
Income tax: deductions for mining and petroleum exploration expenditure |
|
CR 2025/87 |
CSIRO – studentship or internship stipends |
|
CR 2025/88 |
WorkCover WA – settlement of compensation claim – Workers Compensation and Injury Management Act 2023 (WA) |
|
CR 2025/89 |
Diabetes Victoria – loans from public and private ancillary funds |
|
CR 2025/90 |
Equity Mates Media Pty Ltd – employee share scheme – disposal of shares under an off-market takeover |
|
CR 2025/91 |
Infomedia Ltd – scheme of arrangement and dividends |
|
CR 2025/92 |
Leo Lithium Limited – return of capital and special dividend |
|
LCR 2015/3W |
Subdivision 815-E of the Income Tax Assessment Act 1997: Country-by-Country reporting |
|
|
Decision Impact Statements |
|
CI-17-04907 |
Deputy Commissioner of Taxation v MWB Accountants Pty Ltd [2019] VCC 1516 |
|
2C_219/2024 |
A. AG v Federal Tax Administration |
|
2022/3436 - Update |
Bowerman and Commissioner of Taxation |
|
VID 59 of 2022 - update |
Simplot Australia Pty Limited v Commissioner of Taxation |
|
VID 903 of 2023 - update |
Commissioner of Taxation v Bendel [2025] FCAFC 15 |
|
VID 315 of 2022 - update |
Commissioner of Taxation v Landcom |