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  • Planned consultation

    Advice and guidance

    We plan to seek comment on the following items in the coming months. This list is subject to change.

    May 2018

    • [3838] Corporate residency – central management and control in Australia – draft practical compliance guideline

    June 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
    • [3876] Nexus for determining whether a depreciating asset is first used for exploration or prospecting - draft taxation determination
    • [3777] Receiver’s obligation to retain money in respect of post-appointment tax liabilities - draft taxation determination
    • [3885] Trust splitting - draft taxation determination
    • [3898] Early stage innovation company – expense tests - draft taxation determination
    • [3900] Related party financing – derivatives - draft Schedule 2 to PCG 2017/4
    • [3901] Related party financing – interest free loans - draft Schedule 5 to PCG 2017/4
    • [3905] Capital allowances: construction of capital assets - draft taxation ruling
    • [3907] Thin capitalisation: mining rights recognition and revaluation - draft taxation determination
    • [3908] Thin capitalisation: bifurcation of financial instruments- draft taxation determination
    • [3909] Thin capitalisation: internally generated intangibles - draft taxation determination
    • [3910] Thin capitalisation: arm’s length debt test - draft taxation ruling
    • [3913] Thin capitalisation: what type of costs are debt deductions within the scope of subparagraph 820-40(a)(iii) of the ITAA 1997? - draft taxation determination

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

    Matters under consideration

    Topics under consideration for consultation include:

    • [201755] Proof of identity for outbound callers to practitioners – looking for ways to easily identify ATO callers when they call practitioners.

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

    See also:

    Last modified: 14 May 2018QC 55319