Referred publications and rulings 2013-14

How to get publications



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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

Popular publications


About capital protected products and borrowings

Withdrawing your super and paying tax

Advanced guide to capital gains tax concessions for small business

Amendment requests

Other capital expenses: business related costs 

Business and professional items 2014

Capital gains tax concessions for small business – overview

Carbon sink forests

Choice of super fund – meeting your obligations

Claiming a deduction for car expenses – award transport payments

Small business entity concessions

Contributions splitting

Cultural gifts program

Deductions for prepaid expenses

Deductions for Newstart and Youth allowance recipients

Employee share schemes – answers to frequently asked questions by employees

ESS: Guide for employees

ESS: Rollover relief

Employment termination payment schedule

Exempt foreign employment income

Farm management deposits – early access for primary producers

Farm management deposits scheme

Film industry incentives

Foreign exchange (forex): overview

Foreign income return form guide

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

Guide for employees and self-employed – reportable super contributions

Guide to capital gains tax

Guide to capital gains tax concessions for small business

Income and deductions for business

Guide to depreciating assets

Guide to foreign income tax offset rules

Non-commercial losses

Small business entity concessions

Guide to thin capitalisation

Income averaging for beneficiaries of primary production trusts

Income averaging for special professionals

Information for primary producers (NAT 1712)

Interest on early payments and overpayments of tax

Technical update

Capital gains tax

Keeping your tax records

Super withdrawal options

Key superannuation rates and thresholds

Low rate cap amount

Who can claim a gift or contribution

Net medical expenses: claims for cosmetic surgery 

Withholding tax arrangements for managed investment trust fund payments

Non-commercial losses: deferral of losses

Non-commercial losses: partnerships

Non-lodgment advice (NAT 2586)

Overseas forces tax offset – specified localities

Overview of the Taxpayers' Charter

PAYG payment summaries – individual non-business

Personal investors guide to capital gains tax (NAT 4152)

Personal services business self-assessment checklist

Personal services income: sole traders

Private ruling application form (not for tax professionals)

Manage your invoices, payments and records

Release authorities - your obligations

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

Rental properties (NAT 1729)

Request for a determination of the deductible amount for UPP of a foreign pension or annuity

Simplified depreciation rules

Lost or missing PAYG withholding payment summary

Superannuation lump sum schedule (NAT 71743)

Super co-contributions

Super contributions – too much super can mean extra tax

Super lump sums from a foreign super fund

Starting your own business

The simplified tax system – a guide for tax agents and small businesses

Thin capitalisation – what you need to know

Timor Sea Treaty – Joint Petroleum Development Area instructions

Super death benefits

Withholding declaration

You and your shares (NAT 2632)

Information for specific occupations

Airline employees

Australian Defence Force members


Factory workers


Hospitality industry employees



Performing artists

Shop assistants

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)

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

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)

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)

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 2013-14 income year?External Link (Taxation Determination TD 2012/17)

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

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

    Last modified: 04 Jun 2014QC 40451