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  • Planned consultation

    Advice and guidance

    In addition to potential advice and guidance currently open for consultation, we plan to seek comment on the following items in October 2018. This list is subject to change.

    October 2018

    • [3712] Environmental protection activities – draft taxation ruling
    • [3734] Deductibility of legal expenses – draft taxation ruling
    • [3765] Transfer pricing rules and debt/equity tests – draft taxation determination
    • [3767] Personal services income – meaning of personal services business – draft taxation ruling
    • [3869] Time limits on entitlements to input tax credits – draft GST determination
    • [3870] GST – supplies connected with Australia (intangibles) – draft GST ruling
    • [3889] Time limits on entitlements to fuel tax credits – draft fuel tax determination
    • [3898] Early stage innovation company – expense tests – draft taxation determination
    • [3899] Division 7A Under hardship – corporate trustees – draft taxation determination
    • [3901] Related party financing – interest free loans – draft practical compliance guideline
    • [3918] Retirement villages – CGT Event L5 – draft practical compliance guideline
    • [3919] Retirement villages – exit ACA calculation – draft practical compliance guideline
    • [3926] Application of transfer pricing provisions to mobile offshore drilling units – draft practical compliance guideline
    • [3941] Inbound supply chains – draft practical compliance guideline

    If you have any questions or concerns, email us at publicguidance@ato.gov.au.

    Matters under consideration

    There are currently no matters under consideration.

    If you would like us to consult on a specific issue or topic, complete our Matter for consultation form.

    See also:

    Last modified: 21 Sep 2018QC 55319