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Publications, Tax Determinations and Rulings

Last updated 12 February 2019

These are at unless noted.

  • Application for ABN registration for superannuation entities (NAT 2944)
  • A New Tax System (Australian Business Number) Act 1999
  • Change of details for superannuation entities (NAT 3036)
  • Capital gains tax (CGT) schedule 2015 (NAT 3423)
  • Debt and equity tests: guide to the debt and equity tests
  • Foreign exchange (forex) – general information on average rates (NAT 13434)
  • Foreign exchange (forex) – the general translation rule (NAT 9339)
  • Foreign income return form guide (NAT 1840)
  • Fringe benefits tax: a guide for employers
  • General value shifting regime: who it affects
  • Guide to capital gains tax 2015 (NAT 4151)
  • Guide to depreciating assets 2015 (NAT 1996)
  • Guide to the general value shifting regime (NAT 8366)
  • Guide to foreign income tax offset rules (NAT 72923)
  • Guide to the taxation of financial arrangements (TOFA) rules (NAT 73064)
  • How to complete the Superannuation member contribution statement (MCS) (NAT 2603)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Income Tax Regulations 1936
  • Income Tax Assessment Regulations 1997
  • Income tax (Transitional Provisions) Act 1997
  • Law Administration Practice Statement PS LA 2004/1 (GA) Lodgment opportunity for family trust and interposed entity elections
  • Legislative instrument registered on the Federal Register of Legislative Instruments (at Link)
  • Losses schedule 2015 (NAT 3425)
  • Losses schedule instructions 2015 (NAT 4088)
  • National Rental Affordability Scheme (Consequential Amendments) Act 2008
  • New International Tax Arrangements (Managed Funds and Other Measures) Act 2005
  • New International Tax Arrangements (Foreign Owned Branches and Other Measures) Act 2005
  • Non-individual PAYG payment summary schedule 2015 (NAT 3422)
  • PAYG payment summary – withholding where ABN not quoted (NAT 3283)
  • PAYG withholding from foreign residents – payment summary
  • Small Superannuation Accounts Act 1995
  • Super member contributions statement (NAT 71334)
  • Superannuation Industry (Supervision) Act 1993
  • Superannuation Industry (Supervision) Regulations 1994
  • Superannuation Legislation Amendment Act (No. 4)1999
  • Taxation Administration Act 1953
  • Taxation Administration Regulations 1976
  • Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
  • TFN Withholding for Closely Held Trusts (NAT 73561).

Tax determinations and tax rulings

These are on our legal database at

  • Australian Taxation Office Interpretative Decision – ATOID 2009/100 – Complying superannuation fund: deductibility of premiums on ‘whole of life policy’ – subsection 295-465(1) of the Income Tax Assessment Act 1997
  • Taxation Ruling IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
  • Taxation Determination TD 1999/6 Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?
  • Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
  • Taxation Determination TD 2007/3 Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?
  • Taxation Ruling TR 96/7 Income tax: record keeping – section 262A – general principles
  • Taxation Ruling TR 97/25 Income tax: property development – deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements and its addendum TR 97/25A
  • Taxation Ruling TR 2005/9 Income tax: record keeping – electronic records
  • Taxation Ruling TR 2006/7 Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income
  • Taxation Ruling TR 2014/4 Income tax: effective life of depreciating assets (applicable from 1 July 2014)
  • Taxation Ruling TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
  • Taxation Ruling TR 2010/1 – Income tax: superannuation contributions
  • Taxation Ruling TR 2012/6 – Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members.
  • Taxation Ruling TR 2011/5 Income tax: objections against income tax assessments