Referred publications and rulings 2012-13

How to get publications

To obtain a copy of print publications:

  • Use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service.
  • Phone our publications distribution service on 1300 720 092. You can speak to an operator between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need – this will save you time and help us. For each publication you order, you need the full title.

Some of our publications are available only online, while others are available in print.

Popular publications


About capital protected products and borrowings

Advanced guide to capital gains tax concessions for small business

Amendment requests

other-capital-expenses: business related costs 

Business and professional items 2013

Capital gains tax

Capital gains tax (CGT) concessions for small business – overview

Carbon sink forests

Choice of super fund – meeting your obligations

Claiming a deduction for car expenses – award transport payments

Contributions splitting

Cultural gifts program

Deductions for prepaid expenses 2013

Deductions for Newstart and Youth Allowance recipients

Employee share schemes – answers to frequently asked questions by employees

Employment termination payment schedule

ESS: Guide for employees

ESS: Rollover relief

Exempt foreign employment income

Farm management deposits – early access for primary producers

Farm management deposits scheme

Foreign exchange (forex): overview

Foreign income return form guide 2013

Foreign income exemption for temporary residents – introduction

Foreign income exemption for Australian residents and temporary residents – employee share schemes

Foreign income while working on an approved overseas project

Government super contributions workbook 2013

Guide for employees and self-employed – Reportable super contributions

Guide to capital gains tax 2013

Guide to capital gains tax concessions for small business 2013

Guide to depreciating assets 2013

Guide to foreign income tax offset rules 2013

Guide A: Guide to thin capitalisation

How to complete L1 in your 2012 tax return if you have prior year foreign losses

Income and deductions for business

Income averaging for beneficiaries of primary production trusts

Income averaging for special professionals 2013

Information for primary producers 2013

Interest on early payments and overpayments of tax 2013

Interim changes to the taxation of trusts

Keeping your tax records

Key factors that affect how your super payout is taxed

Key superannuation rates and thresholds

Low rate cap on super lump sum benefits

Manage your invoices, payments and records

Net medical expenses: claims for cosmetic surgery 

Non-commercial losses

Non-commercial losses: deferral of losses

Non-lodgment advice 2013)

Overseas forces tax offset – specified localities

Overview of the Taxpayers' Charter


PAYG payment summaries – individual non-business

Personal investors guide to capital gains tax 2013 (NAT 4152)

Personal services business self-assessment checklist

Personal services income schedule 2012 (NAT 3421)

Sole trader

Private ruling application form (not for tax professionals)

Refund of excess concessional contributions (NAT 73476)

Refund of franking credit instructions and application for individuals 2013 (NAT 4105)

Rental properties 2013 (NAT 1729)

Request for a determination of the deductible amount of UPP of a foreign pension or annuity (NAT 16543)

Simplified depreciation rules (NAT 71874)

Small business entity concessions

Superannuation lump sum schedule (NAT 71743)

Super co-contributions (NAT 10596)

Super contributions – too much super can mean extra tax (NAT 71433)

Super lump sums from a foreign super fund (NAT 17167)

Starting your own business (NAT 1908)

The simplified tax system – a guide for tax agents and small businesses (NAT 6459)

Thin capitalisation – what you need to know (NAT 5361)

Timor Sea Treaty – Joint Petroleum Development Area instructions 2013 (NAT 8277)

Understanding a death benefit paid from a super fund (NAT 17141)

Who can claim a gift or contribution

Withdrawing your super and paying tax

Withholding declaration (NAT 3093)

Withholding tax arrangements for managed investment trust fund payments

You and your shares 2013 (NAT 2632)

Information for specific occupations

Airline employees (NAT 2331)

Australian Defence Force members (NAT 2321)

Building workers (NAT 2324)

Cleaners (NAT 2328)

Factory workers (NAT 2329)

Hairdressers (NAT 2320)

Hospitality industry employees (NAT 2326)

Journalists (NAT 2782)

Lawyers (NAT 2327)

Nurses (NAT 2319)

Performing artists (NAT 2325)

Police officers (NAT 2316)

Real estate employees (NAT 2323)

Shop assistants (NAT 2322)

Teachers (NAT 2317)

Truck drivers (NAT 2318)

Taxation rulings, taxation determinations and practice statements

Am I carrying on a business of primary production?External Link (Taxation Ruling TR 97/11)

Attribution of personal service incomeExternal Link (Taxation Ruling TR 2003/6)

Bad debtsExternal Link (Taxation Ruling TR 92/18)

Calculating and claiming a deduction for laundry expensesExternal Link (Taxation Ruling TR 98/5)

Calculating car expense deductions where the car is jointly owned...External Link (Law Administration Practice Statement PS LA 1999/2)

Children's savings accountsExternal Link (Taxation Ruling IT 2486)

Credit interestExternal Link (Law Administration Practice Statement PS LA 2011/23)

Deductibility of protective itemsExternal Link (Taxation Ruling TR 2003/16)

Deductibility of self-education expenses incurred by an employee or a person in businessExternal Link (Taxation Ruling TR 98/9)

Deductions for home office expensesExternal Link (Taxation Ruling TR 93/30)

Deductions for repairsExternal Link (Taxation Ruling TR 97/23)

Deductions that relate to personal services incomeExternal Link (Taxation Ruling TR 2003/10)

Division 16 – applicability of averaging provisions to beneficiaries of trust estates carrying on a business of primary productionExternal Link (Taxation Ruling TR 1995/29)

Division 35 – non-commercial business lossesExternal Link (Taxation Ruling TR 2001/14)

Effective life of depreciating assetsExternal Link (Taxation Ruling TR 2012/2)

Election expenses: deductibility of expenditure incurred and effect of public funding of electionsExternal Link (Taxation Ruling IT 2258)

Employees carrying out itinerant work: deductions, allowances and reimbursements for transport expensesExternal Link (Taxation Ruling TR 95/34)

Evidence for making of a gift by a taxpayer who participates in a workplace giving programExternal Link (Law Administration Practice Statement PS LA 2002/15)

Foreign tax credit system: issues relating to the practical application of section 23AGExternal Link (Taxation Ruling TR 96/15)

Home office expenses: diaries of use and calculation of home office expensesExternal Link (Law Administration Practice Statement PS LA 2001/6)

Implications of the Edwards case for the deductibility of expenditure on conventional clothing by employeesExternal Link (Taxation Ruling TR 94/22)

Members of Parliament – allowances, reimbursements, donations and gifts, benefits, deductions and recoupmentsExternal Link (Taxation Ruling TR 1999/10)

Government payments to industry to assist entities (including individuals) to continue, commence or cease businessExternal Link (Taxation Ruling TR 2006/3)

Non-commercial losses: Commissioner’s discretionExternal Link (Taxation Ruling TR 2007/6)

Record keeping – electronic recordsExternal Link (Taxation Ruling TR 2005/9)

Record keeping – section 262A – general principlesExternal Link (Taxation Ruling TR 96/7)

Record keeping – taxi industry – guidelines for recording taxi takingsExternal Link (Taxation Ruling TR 96/11)

Rental properties – non-economic rental, holiday home, share of residence etc cases, family trust casesExternal Link (Taxation Ruling IT 2167)

Section 8-1 – meaning of 'incurred' – timing of deductionsExternal Link (Taxation Ruling TR 97/7)

Substantiation exception for reasonable travel and overtime meal allowance expensesExternal Link (Taxation Ruling TR 2004/6)

Substantiation of deductions claimed by individual taxpayers for work and car expenses incurred in the course of earning non-business and non-investment incomeExternal Link (Law Administration Practice Statement PS LA 2005/7)

Superannuation Guarantee Ruling SGR 2005/1External Link – Superannuation guarantee: who is an employee?

Superannuation Guarantee Ruling SGR 2005/2External Link – Superannuation guarantee: work arranged by intermediaries.

Tax deductible gifts – what is a giftExternal Link (Taxation Ruling 2005/13)

Taxation treatment of expenditure on low cost items for taxpayers carrying on a businessExternal Link (Law Administration Practice Statement PS LA 2003/8)

The meaning of personal services incomeExternal Link (Taxation Ruling TR 2001/7)

What are the criteria to be considered in deciding whether clothing items constitute a compulsory corporate uniform/wardrobe ...External Link (Taxation Determination TD 1999/62)

What are the reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year?External Link (Taxation Determination TD 2012/17)

What is a personal services business?External Link (Taxation Ruling TR 2001/8)

Who is an employee?External Link (Superannuation Guarantee Ruling SGR 2005/1)

Work arranged by intermediariesExternal Link (Superannuation Guarantee Ruling SGR 2005/2)

Work-related expenses: deductibility of expenses on clothing, uniforms and footwearExternal Link (Taxation Ruling TR 97/12)

    Last modified: 02 Aug 2013QC 32312