• Public documents under consultation

    The following documents are currently out for public consultation. We invite you to provide comments to the contact officer listed on the documents.

    • Draft Law Companion Guideline LCG 2016/D10 Superannuation reform: Defined benefit income streams – non-commutable, lifetime pensions and lifetime annuities
      • Released: 7 December 2016
      • Due date for comments: 23 January 2017
    • Draft Law Companion Guideline LCG 2016/D11 Superannuation Reform: concessional contributions – defined benefit interests and constitutionally protected funds
      • Released: 9 December 2016
      • Due date for comments: 23 January 2017
    • Draft Law Companion Guideline LCG 2016/D12 Superannuation reform: total superannuation balance
      • Released: 21 December 2016
      • Due date for comments: 6 February 2017
    • Draft Taxation Ruling TR 2016/D3 Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations
      • Released: 16 December 2016
      • Due date for comments: 10 February 2017
    • Decision Impact Statement Blank v. Commissioner of Taxation
      • Released: 13 January 2017
      • Due date for comments: 10 February 2017
    • Draft Goods and Services Taxation Ruling GSTR 2016/D1 Goods and services tax: making cross-border supplies to Australian consumers
      • Released: 21 December 2016
      • Due date for comments: 17 February 2017
    • Draft Law Companion Guideline LCG 2017/D1 Superannuation reform: defined benefit income streams - pensions or annuities paid from non-commutable, life expectancy or market-linked products
      • Released: 13 January 2017
      • Due date for comments: 17 February 2017
    • Draft Taxation Ruling TR 2017/D1 Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances
      • Released: 18 January 2017
      • Due date for comments: 17 February 2017
    • Draft Taxation Determination TD 2016/D4 Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?
      • Released: 30 November 2016
      • Due date for comments: 3 March 2017
    • Draft Taxation Determination TD 2016/D5 Income tax: where an amount included in a beneficiary’s assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss (‘capital loss offset’) or access the CGT discount in relation to the amount?
      • Released: 30 November 2016
      • Due date for comments: 3 March 2017
    Last modified: 20 Jan 2017QC 43750