• 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 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
    • Draft Law Companion Guideline LCG 2017/D3 Superannuation Reform: Transfer Balance Cap - Superannuation death benefits
      • Released: 13 February 2017
      • Due date for comments: 10 March 2017
    Last modified: 21 Feb 2017QC 43750