ATO rulings and determinations

CR 2013/25A2 - Addendum

Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales

CR 2024/37

Calima Energy Limited – return of capital

CR 2024/38

Best & Less Group Holdings Pty Limited – employee share scheme – disposal of shares

CR 2024/39

EROAD Australia Pty Ltd – Fuel Tax Credits Solution

CR 2024/40

Silver Lake Resources Limited – scrip for scrip roll-over

CR 2024/41

Upper Yarra Community Enterprise Ltd – off-market share buy-back

CR 2024/42

Suncorp Group Limited – Suncorp Capital Notes 5

CR 2024/43

Technology Metals Australia Limited – scrip for scrip roll-over

CR 2024/44

Pharmx Technologies Limited – return of capital

CR 2024/45

Prestal Holdings Limited – return of capital and dividends

CR 2024/46

TASK Group Holdings Limited – scrip for scrip roll-over

CR 2024/47

McGrath Limited – scheme of arrangement and special dividend

CR 2024/48

Magellan Global Fund – exchange of Closed Class Units for new Open Class Units

CR 2024/49

Talon Energy Ltd – return of capital

CR 2024/50

Digital Surge Pty Ltd – voluntary administration

CR 2024/51

VMware LLC – acquisition by Broadcom Inc. – employee share scheme

CR 2024/52

CSR Limited – employee share schemes – disposal of shares under scheme of arrangement

CR 2024/53

University of Melbourne - loans from public and private ancillary funds

CR 2024/54

EML Payment Solutions Limited - use of living expenses card facility to acquire a stored value prepaid card

CR 2024/55

Millennium Services Group Limited - scrip for scrip roll-over

CR 2024/56

Alumina Limited - scheme of arrangement

CR 2024/57

Macquarie Group Limited - Macquarie Capital Notes 7

CR 2024/57ER1 - Erratum

Macquarie Group Limited - Macquarie Capital Notes 7

CR 2024/58

QV Equities Limited - scheme of arrangement

CR 2024/59

Smartgroup Corporation Ltd and subsidiaries - after tax recipient's payments made after 31 March but before lodgement of the FBT return

CR 2024/60

NPR Trust No. 1 and NPR Trust No. 4 - scrip for scrip roll-over

CR 2024/61

Premier1 Lithium Limited - in specie distribution of Tully Investors Limited shares

CR 2024/62

FleetPartners Group Limited, FleetPlus Pty Limited and Fleet Partners Pty Limited - employer clients' use of travel smartcard

CR 2024/63

Civmec Singapore Limited - exchange of shares for Civmec Limited shares

CR 2024/64

Civmec Singapore Limited - employee share scheme - replacement of performance rights

CR 2024/65

Prospa Group Limited - scheme of arrangement

CR 2024/66

Base Resources Limited - scrip for scrip roll-over and special dividend

CR 2024/67

Royal Australian Navy - compensation for non-performance of training contract

CR 2024/68

Navman Wireless Australia Pty Limited - use of FTC Manager for fuel tax credits

CR 2024/69

WEB Travel Group Limited - demerger of Webjet Group Limited

CR 2024/70

Kalamazoo Resources Limited - return of capital by in specie distribution of shares in Kali Metals Limited

CR 2024/71

Department of Energy, Environment and Climate Action - Victorian Forestry Transition Program

CR 2024/72

Transport for New South Wales - free Opal card scheme

CR 2024/73

Aristocrat Leisure Limited - Non-Executive Director Rights Plan

CR 2024/74

Smartgroup Corporation Ltd - Smartgroup Logbook Solution for car logbook records and odometer records

CR 2024/75

Southern Cross Payments Ltd - return of capital by in specie distribution of shares in ISX Financial EU Plc

CR 2024/76

APM Human Services International Limited - scrip for scrip roll-over

CR 2024/77

Toyota Motor Corporation Australia Limited - Toyota Halo system in conjunction with the Data Communication Module hardware for car logbook and odometer records

CR 2024/78

Vertical Telecoms Pty Limited - buy-back of employee shares acquired with a limited recourse loan

ED 2024/D1W - Withdrawal

Alcohol excise: the addition of water to beer

ED 2024/D2

Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921

GST II FL1A6 - Addendum

Goods and Services Tax Industry Issues Detailed Food List

GSTD 2024/2

Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST?

GSTD 2024/D1W - Withdrawn

Goods and services tax: supplies of food of a kind marketed as a prepared meal

GSTD 2024/D2

Goods and services tax: supplies of sunscreen

GSTD 2024/D3

Goods and services tax: supplies of food of a kind marketed as a prepared meal

GSTR 2002/2A11 - Addendum

Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

GSTR 2002/2DC2

Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

GSTR 2014/2A1 - Addendum

Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges

GSTR 2014/2DC1W - Withdrawal

Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges

GSTR 2014/2DC2

Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges

LCR 2018/5W - Withdrawal

First home super saver scheme

LCR 2021/2DC

Non-arm's length income - expenditure incurred under a non-arm's length arrangement

LCR 2024/1

The corporate collective investment vehicle regime

MT 2012/2A3 - Addendum

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

MT 2024/1

Miscellaneous tax: time limits for claiming an input tax or fuel tax credit

PR 2021/11A1 – Addendum

Tax consequences for Australian policyholders of a Quilter executive investment bond

PR 2022/10A1 - Addendum

Swiss Life (Singapore) Pte. Ltd. Life Asset Portfolio Universal Asia

PR 2022/6A2 – Addendum

Tax consequences for a customer participating in CommBank Yello with the Commonwealth Bank of Australia

PR 2023/19A1 - Addendum

Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement

PR 2023/22A1 - Addendum

Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life

PR 2023/24A1 - Addendum

Allianz Guaranteed Income for Life

PR 2024/11

Utmost Executive Investment Bond

PR 2024/12

Utmost Silk Life Plan – Singapore

PR 2024/13

Friends Provident International – Global Portfolio – Collective Investments

PR 2024/14

Carly Car Subscription Agreement

PR 2024/15

AG Warehouse Pty Ltd - June Prepayment Discount Scheme

PR 2024/16

Stela Agri Pty Ltd - Customer Prepay Flexi Agreement

PR 2024/17

C2 Equity Optimiser

PR 2024/18

Navman Wireless Australia Pty Limited and FTC Manager - FTC Self Claim level clients

PR 2024/19

National Rural Independents Ltd - Prepayment Program

PR 2024/20

ING Bank (Australia) Limited - Orange Everyday Round Up to Charity

TD 2018/11W - Withdrawal

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2018-19 income year?

TD 2018/14W - Withdrawal

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2018 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

TD 2019/2W - Withdrawal

Income tax: value of goods taken from stock for private use for the 2018-19 income year

TD 2024/4

Income tax: hybrid mismatch rules – application of certain aspects of the 'liable entity' and 'hybrid payer' definitions

TD 2024/5

Income tax: how the non-arm's length income and capital gains tax provisions interact to determine the amount of statutory income that is non-arm's length income

TD 2024/6

Income tax: trustee risk reserves – deductibility of payments made by a superannuation fund to its trustee

TD 2024/7

Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business

TD 2024/8

Income tax: value of goods taken from stock for private use for the 2024-25 income year

TD 2024/9

Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936

TD 2024/D2

Income tax: factors taken into account in applying the exceptions to section 99B of the Income Tax Assessment Act 1936 contained in paragraphs 99B(2)(a) and 99B(2)(b)

TD 2024/D3

Income tax: Division 7A - does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company?

TR 2004/18DC

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

TR 2004/4A3 - Addendum

Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

TR 2010/1DC2

Income tax: superannuation contributions

TR 2010/1DCW - Withdrawal

Income tax: superannuation contributions

TR 2022/3ER2 – Erratum

Income tax: personal services income and personal services businesses

TR 2023/4A1 - Addendum

Income tax: pay as you go withholding - who is an employee?

TR 2024/4

First home super saver scheme

TR 2024/D3

Income tax: aspects of the third-party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997

TR 92/2A1 - Addendum

Income tax: scientific research - the application of section 73A