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Matters
Advice and guidance
- Released: 28 November 2024
- Due date for comments: 17 January 2025
- Released: 28 November 2024
- Due date for comments: 17 January 2025
Draft Taxation Ruling TR 2010/1DC2 Income tax: superannuation contributions
- Released: 27 November 2024
- Due date for comments: 24 January 2025
Draft Law Companion Ruling LCR 2021/2DC Non-arm’s length income – expenditure incurred under a non-arm’s length arrangement
- Released: 27 November 2024
- Due date for comments: 24 January 2025
Draft Practical Compliance Guideline PCG 2024/D4 Capital raised for the purpose of funding franked distributions – ATO compliance approach
- Released: 4 December 2024
- Due date for comments: 31 January 2025
Draft Taxation Determination 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?
- Released: 11 December 2024
- Due date for comments: 31 January 2025
Draft Taxation Ruling TR 2024/D3 Income tax: aspects of the third party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997
- Released: 4 December 2024
- Due date for comments: 7 February 2025
Draft Practical Compliance Guideline PCG 2024/D3 Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach
- Released: 4 December 2024
- Due date for comments: 7 February 2025
Decision Impact Statement Came and Commissioner of Taxation [2023] AATA 3951
- Released: 4 December 2024
- Due date for comments: 7 February 2025
Decision Impact Statement Automotive Invest Pty Limited v Commissioner of Taxation [2024] HCA 36
- Released: 11 December 2024
- Due date for comments: 7 February 2025
Draft Taxation Ruling 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
- Released: 11 December 2024
- Due date for comments: 14 February 2025