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  • ATO rulings and determinations

    Autumn list of ATO rulings and determinations

    File ID

    File Title

    TD 2020/7

    Income tax: can capital gains be included under subparagraph 770-75(4)(a)(ii) of the Income Tax Assessment Act 1997 in calculating the foreign income tax offset limit?

    TD 2020/8

    Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas

    TD 2020/D1

    Income tax: notional deductions for research and development activities subsidised by JobKeeper payments

    TD 2020/D2

    Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas

    TR 2020/2

    Income tax: deductions for expenditure on environmental protection activities

    TR 2020/4

    Income tax: thin capitalisation – the arm’s length debt test

    TR 2020/5

    Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations

      Last modified: 17 Feb 2021QC 27160