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International texts and ATO IDs

Autumn list of International texts and ATO IDs.

Last updated 19 March 2026

International texts

File ID

File Title

Memorandum of Understanding

Memorandum of Arrangement on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the Government of Australia and the Government of New Zealand

Synthesised text

Synthesised text for the MLI and the agreement between the Government of Australia and the Government of the Argentine Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and protocol

ATO IDs

File ID

File Title

ATO ID 2001/332 - update

Fringe Benefits Tax: Religious Practitioner's Exemption

ATO ID 2001/333 - update

Fringe Benefits Tax: Administrative costs of salary packaging

ATO ID 2003/872 - update

Superannuation: Reconsideration of a reviewable decision

ATO ID 2003/1102 - update

Goods and Services Tax: GST and hydro gel based advanced burn treatment products

ATO ID 2014/28 - withdrawal

Superannuation: Superannuation Guarantee Status of the Worker: Pizza delivery drivers as employees

ATO ID 2005/53 - update

Superannuation: Superannuation Guarantee Scheme and scholarships

ATO ID 2009/103 - update

Goods and Services Tax: GST and services related to accommodation in a retirement village operated by an endorsed charitable institution or trustee of a charitable fund that are GST-free

ATO ID 2009/104 - update

Goods and Services Tax: GST and services not related to accommodation in a retirement village operated by an endorsed charitable institution or trustee of a charitable fund

 

QC27160