Referred publications and rulings 2014-15

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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

Amendment requests

Blackhole expenditure: business related costs 

Business and professional items

Capital gains tax

Capital gains tax concessions for small business

Capital gains tax concessions for small business - overview

Capital gains tax (CGT) schedule (NAT 3423)

Carbon sink forests

Claiming a deduction for car expenses – award transport payments

Contributions splitting

Cultural gifts program

Deductions for prepaid expenses

Deductions for Newstart and Youth Allowance recipients

Employee share schemes

Employment termination payment schedule

ESS: Guide for employees

ESS: Rollover relief

Exempt foreign employment income

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 superannuation contributions

Guide to capital gains tax

Guide to depreciating assets (NAT 1996)

Guide to foreign income tax offset rules

Guide to thin capitalisation

Income averaging for special professionals

Individual PAYG payment summary schedule (NAT 3647)

Information for primary producers

Interest on early payments and overpayments of tax

Keeping your tax records

Key superannuation rates and thresholds

Lost or missing PAYG withholding payment summary

Manage your invoices, payments and records

Net medical expenses: claims for cosmetic surgery 

Non-commercial losses

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 income: sole trader

Private ruling application form (not for tax professionals)

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

Release authorities - your obligations

Rental properties (NAT 1729)

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

Simplified depreciation rules

Small business entity concessions

Starting your own business

Superannuation lump sum schedule (NAT 71743)

Super co-contribution

Making super contributions

Super lump sums from a foreign super fund

Thin capitalisation – what you need to know

Timor Sea Treaty – Joint Petroleum Development Area instructions

Ultimate beneficiary schedule (NAT 2967)

Who can claim a gift or contributions

Withdrawing your super and paying tax

Withholding declaration

Withholding tax arrangements for managed investment trust fund payments

You and your shares (NAT 2632)

Information for specific occupations

Occupational rulings guide

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? (Taxation Ruling TR 97/11)

Attribution of personal services income (Taxation Ruling TR 2003/6)

Bad debts (Taxation Ruling TR 92/18)

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

Calculating joint car expense deductions (Law Administration Practice Statement PS LA 1999/2)

Children's savings accounts (Taxation Ruling IT 2486)

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

Deductibility of protective items (Taxation Ruling TR 2003/16)

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

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

Deductions for repairs (Taxation Ruling TR 97/23)

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

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

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

Diaries of use and calculation of home office expenses (Law Administration Practice Statement PS LA 2001/6)

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

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

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

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

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

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

Substantiation exception for reasonable travel and overtime meal allowance expenses (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 income (Law Administration Practice Statement PS LA 2005/7)

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

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

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

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

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

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

What are the reasonable travel and overtime meal allowance expense amounts for the 2014-15 income year? (Taxation Determination TD 2014/19)

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

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

Workplace giving programs: required evidence (Law Administration Practice Statement PS LA 2002/15)

    Last modified: 29 May 2015QC 44244