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ATO rulings and determinations

Spring list of ATO rulings and determinations.

Last updated 16 October 2026

File ID

File Title

CR 2026/1

Maurice Blackburn – Qantas aircrew settlement

PR 2025/17A

Instreet Structured Investment Pty Ltd – Instreet Masti

TD 2026/D1

Income tax: deceased estates – meaning of ‘right to occupy the dwelling under the deceased’s will’ in item 2(b) of column 3 of the table in subsection 118-195(1) of the Income Tax Assessment Act 1997

CR 2026/2

Delta Lithium Limited – in specie return of capital

CR 2026/3

Aurumin Limited – scrip for scrip roll-over for shareholders

CR 2026/4

Aurumin Limited – scrip for scrip roll-over for option holders

CR 2026/5

Oceania Capital Partners Limited – return of capital and special dividend

CR 2026/6

Charter Hall Limited – capital reallocation

CR 2026/7

Symal Group Limited – employee share scheme – entitlement to franking credit tax offset

TR 2006/11DC2

Private rulings

CR 2026/8

Department of Energy, Environment and Climate Action – Field Staff Early Retirement Scheme 2026

CR 2024/73E1

Aristocrat Leisure Limited – Non-Executive Director Rights Plan

PR 2026/1

Allianz Guaranteed Income for Life

GSTD 2026/1

Goods and services tax: supplies of formula products

GSTII DFL

Detailed food list

TR 2006/10A

Public rulings

CR 2001/1A

Class rulings

PR 2007/7A

The Product Rulings system

GSTIR 14

Beverages for infants

CR 2026/9

Seven West Media Limited – scrip for scrip roll-over

TR 2017/1 Addendum

Income Tax: Deductions for mining and petroleum exploration expenditure

GSTR 2003/3 Addendum

Goods and services tax: when is a sale of real property a sale of new residential premises?

GSTR 2009/4 Addendum

Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose

LCR 2026/D1

Payday Super: qualifying earnings

LCR 2026/D2

Payday Super: eligible contributions

LCR 2026/D3

Payday Super: calculation and assessment of the superannuation guarantee charge

LCR 2026/D4

Payday Super: application and transitional provisions

LCR 2016/9DC

Superannuation reform: transfer balance cap

TD 2026/1

Fringe benefits tax: rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing 1 April 2026

TD 2026/2

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2026

CR 2026/10

betr Entertainment Limited – off-market share buy-back

CR 2026/11

Tennis Australia Limited – payment to tennis officials

CR 2026/12

Europa Metals Ltd – reduction of share capital

CR 2026/13

Locate Technologies Limited – scheme of arrangement

CR 2026/14

Cawarra Residential Limited - deductibility of donations under a payment direction deed

CR 2026/15

Department of Climate Change, Energy, the Environment and Water (New South Wales) – Biodiversity Stewardship Agreements

CR 2026/16

Department of Climate Change, Energy, the Environment and Water (New South Wales) - biodiversity stewardship agreements established to satisfy development approval conditions for an activity, development or clearing on an Impact Site held on capital account

PR 2026/2

FTC Automator platform – use by clients of KPMG and Mobile Tracking and Data Pty Ltd to calculate fuel tax credits

CR 2026/17

Atrum Coal Limited – return of capital

CR 2026/18

Seven West Media Limited - acquisition by Southern Cross Media Group Limited – employee share scheme

TR 2013/1DC

Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties

CR 2026/19

Apromore Holding Pty Ltd – employee share scheme – minimum holding period

CR 2026/20

Leo Lithium Limited – return of capital and special dividend

PR 2026/3

Variable Universal Life Assurance Policy – Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.

PR 2026/4

Elders Rural Services Australia Limited – Rural Products Prepayment Program

TD 2020/3 Withdrawal

Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2020?

TD 2020/4 Withdrawal

Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2020

CR 2026/21

AdvanCell Pty Limited – exchange of shares for shares in AdvanCell, Inc.

CR 2026/22

Diversified United Investment Limited – scrip for scrip roll-over

CR 2026/23

Latitude Group Holdings Limited – Latitude Capital Notes 2

CR 2026/24

Triangle Energy (Global) Limited – in specie distribution of shares in Tetragon Energy Pty Ltd

CR 2026/25

MyVenue Pty Ltd – employee share scheme – minimum holding period

CR 2026/26

Robex Resources Inc. – employee share scheme – treatment of awards under the plan of arrangement

CR 2026/27

Robex Resources Inc. – scrip for scrip roll-over

TR 2026/1

Income tax: rental property income and deductions for individuals who are not in business

CR 2026/28

Cushman & Wakefield plc – replacement of employee share scheme interests

CR 2026/29

Cushman & Wakefield plc – scrip for scrip roll-over for shareholders

PR 2026/5

Zurich Life Insurance (Hong Kong) Limited – Swiss Fortune Universal Life Plan and Swiss Fortune (Premier) Universal Life Insurance Plan

TR 93/31 Withdrawal

Income tax: transfer of pensioner rebate between partners

IT 253 Withdrawal

Sole parent rebate in circumstances of mental or physical incapacity or imprisonment

IT 254 Withdrawal

Sole parent rebate for part of year that a divorced or separated parent has access to child

CR 2026/30

FireFly Metals Ltd – reduction of share capital

CR 2026/31

Suncorp Group Limited – Suncorp Wholesale Capital Notes 1

PR 2026/6

W.A. Blue Gum Project 2026

PR 2026/7

CSBP Limited prepayment offers

TD 2026/3

Income tax: when does a private or public ancillary fund 'provide' a 'benefit'?

GSTR 2026/D1

Goods and services tax: determining if you are making cross-border supplies to an Australian consumer

TD 2012/8DC

Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under section 23AG of the Income Tax Assessment Act 1936?

CR 2026/32

Winsome Resources Limited – scrip for scrip roll-over

CR 2026/33

Apiam Animal Health Limited – scheme of arrangement and special dividend

CR 2026/34

Ascend Resources Pty Ltd – exchange of shares for Ascend Metals Limited shares

PR 2023/22A

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

PR 2024/13A1

Friends Provident International – Global Portfolio – Collective Investments

SGR 2026/D1

Superannuation guarantee: work arranged by intermediaries

CR 2026/35

National Gallery of Victoria – Early Retirement Scheme 2026

CR 2026/36

Red Metal Limited – in specie return of Maronan Metals Limited shares

CR 2026/37

Strickland Metals Limited – reduction of share capital

PR 2026/8

Resolution Life Lifetime Income Annuities

TD 2026/4

Income tax: reasonable travel and overtime meal allowance expense amounts for the 2026–27 income year

TR 93/31WER1

Income tax: transfer of pensioner rebate between partners

 

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