|
File ID |
File Title |
|---|---|
|
2023/09/04914 |
Reducing the use of cheques |
|
2023/10/04931 |
Extending Tax Whistleblower protections |
Taxpayer alerts
Autumn list of taxpayer alerts
|
File ID |
File Title |
|---|---|
|
Franked distributions funded by raising capital to release franking credits to shareholders |
|
|
TA 2023/3 |
Franking credit refunds – income tax exempt entities receiving franked distributions in the form of property other than money |
|
TA 2023/4 |
Research and development activities delivered by associated entities |
|
TA 2023/5 |
Research and development activities conducted overseas for foreign related entities |
Law Administration Practice Statements
|
File ID |
File Title |
|---|---|
|
|
|
|
PS LA 2003/7 – update |
How to treat a request to lodge a late objection |
|
PS LA 2011/19 |
Administration of the penalty for failure to lodge on time |
|
PS LA 2011/15 – update |
Lodgment obligations, due dates and deferrals |
|
PS LA 2013/2 – update |
Central management and control test of residency: identifying where a company’s central management and control is located |
|
PS LA 2011/4c3 |
Collection and recovery of disputed debts |
|
PS LA 2023/2 |
Communications Protocols governing ATO objections |