• Taxation rulings and determinations

    All links in this section will redirect you to the ATO Legal Database:

    Taxation Ruling TR 2003/8
    Distributions of property by companies to shareholders - amount to be included as an assessable dividend. Note: there is an erratum to this taxation ruling.

    Taxation Determination TD 2004/48
    For the purposes of Subdivision 125-C of the Income Tax Assessment Act 1997  (ITAA 1997), can the head company of a consolidated group meet the requirements of a demerging entity in subsection 125-70(7) of the ITAA 1997 where a subsidiary member is demerged from the group?

    Taxation Determination TD 2004/49
    Does the single entity rule in section 701-1 of the ITAA 1997 apply in determining whether the consequences in Subdivision 125-C of the ITAA 1997 apply to the head company of a consolidated group where one or more subsidiary members hold ownership interests in an entity outside the group that is being demerged?

    Taxation Determination TD 2006/73
    In reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997, is there more than one method that produces a reasonable apportionment?

      Last modified: 03 Feb 2016QC 17755