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Publications, legislative references, tax determinations and rulings

Last updated 25 May 2022

Publications and legal references found in these instructions.


Legislative references

Tax determinations and rulings

These are on our legal database at

  • ATO ID 2009/100 Complying superannuation fund: deductibility of premiums on ‘whole of life policy’ – subsection 295-465(1) of the ITAA 1997
  • IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
  • 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?
  • TR 93/17 Income tax: income tax deductions available to superannuation funds
  • TR 96/7 Income tax: record keeping – section 262A – general principles
  • TR 97/25 Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
  • TR 2018/2 Income tax: record keeping and access – electronic records
  • 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
  • TR 2021/3 Income tax: effective life of depreciating assets (applicable from 1 July 2021)
  • TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
  • TR 2010/1 Income tax: superannuation contributions
  • 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.
  • TR 2011/5 Income tax: objections against income tax assessments
  • LCR 2019/1 The business continuity test – carrying on a similar business

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