Publications, Tax Determinations and Rulings

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 2015/2 Income tax: effective life of depreciating assets (applicable from 1 July 2015)
  • 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
Last modified: 15 Jul 2016QC 48112