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  • Planned consultation

    Advice and guidance

    We plan to seek comment on the following items in July 2018. This list is subject to change.

    July 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
    • [3777] Receiver’s obligation to retain money in respect of post-appointment tax liabilities – draft taxation determination
    • [3838] Corporate residency – central management and control in Australia – draft practical compliance guideline
    • [3876] Nexus for determining whether a depreciating asset is first used for exploration or prospecting – 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
    • [3903] Treaty relief on dividends and interest for dual resident individuals – draft taxation determination
    • [3908] Thin capitalisation: bifurcation of financial instruments- draft taxation determination
    • [3909] Thin capitalisation: internally generated intangibles – draft taxation determination
    • [3911] 'In Australia' requirement deductible gift recipients – draft taxation ruling
    • [3912] Fringe benefits tax – registered religious institutions – 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

    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: 28 Jun 2018QC 55319