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  • Open consultation

    We are seeking your involvement in our open consultation. Your views and opinions are vital to enable us to make well-informed decision and shape our future services and advice. To participate, email the contact person listed for the relevant item or follow the instructions outlined.

    Matters

    Advice and guidance

    • Draft Taxation Determination TD 2018/D2 Income tax: what constitutes ‘use’ (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997?  
      • Released: 13 June 2018
      • Due date for comments: 13 July 2018
    • Decision impact statement Divas Beverages Holdings Pty Ltd v. Commissioner of Taxation  
      • Released: 18 June 2018
      • Due date for comments: 16 July 2018
    • Practical compliance guideline PCG 2018/D3 Income tax: central management and control test of residency: identifying where a company’s central management and control is located  
      • Released: 21 June 2018
      • Due date for comments: 20 July 2018
    • Practical Compliance Guideline PCG 2018/D4 Part IVA of the Income Tax Assessment Act 1936 and Restructures of Hybrid Mismatch Arrangements  
      • Released date: 21 June 2018
      • Due date for comments: 20 July 2018
    • Draft Schedule 2 to PCG 2017/1 ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions  
      • Released date: 27 June 2018
      • Due date for comments: 27 July 2018
    • Draft Tax Determination TD 2018/D3 Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?  
      • Released date: 11 July 2018
      • Due date for comments: 27 July 2018
    • Draft update to GSTR 2006/6 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75  
      • Released date: 27 June 2018
      • Due date for comments: 10 August 2018
    • Draft Taxation Ruling TR 2018/D1 Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities  
      • Released date: 4 July 2018
      • Due date for comments: 10 August 2018
    • Draft Taxation Ruling TR 2018/D2 Fringe benefits tax: benefits provided to religious practitioners
      • Released date: 11 July 2018
      • Due date for comments: 24 August 2018

    Papers for comment

    See also:

    Last modified: 06 Jul 2018QC 43740