ato
Go to ato.gov.au

What's New

ATO Community

Tax Topics A-Z

Legal Database

Login

Legal database

Legal database

Search

Quick search

Advanced search

Last search results

Browse

Browse all

Legislation

Public rulings

Practical compliance guidelines

Cases

Decision impact statements

ATO interpretative decisions

Law administration practice statements

Taxpayer alerts

Edited private advice

Quick access

Public rulings and determinations

Practical compliance guidelines

ATO interpretative decisions

Law administration practice statements

Taxpayer alerts

Legislation

Edited private advice

Help

Accessing a known document

Doing a quick search

Doing an advanced search

Interpreting your search results

Viewing documents

Providing the history of documents

Browsing to documents

About the Legal database

Contact us

DownloadEmailPrint

Class Ruling

CR 2018/52

THIS RULING HAS BEEN REMOVED

Please note that the PDF version is the authorised version of this ruling.

References

Footer

About ATO

About ATO Toggle visibility of this section

About us

Contact us

Consultation

Careers

Media centre

Taxpayers' Charter

Research and statistics

Subscribe

Privacy

Related sites

Related sites Toggle visibility of this section

Australian Business Register

Tax Practitioners Board

More related sites

Tools

Tools Toggle visibility of this section

Forms and instructions

Tax rates and codes

Calculators and tools

Print publications

ATO app including myDeductions

Using ato.gov.au

Using ato.gov.au Toggle visibility of this section

Accessibility

Smarter searching

Languages

Acknowledgment of country

Our commitment to you

Disclaimer

Definitions

A-Z Index

What's new

All

About ATO

Individuals

Business

Non-profit organisations

Tax professionals

Super

Report tax evasion

The fight against tax crime

Tax evasion reporting form

Report avoidance schemes

Sitemap

About ATO

Individuals

Business

Non-profit organisations

Tax professionals

Super

General

Help for taxpayers

Help for taxpayers Toggle visibility of this section

Aboriginal and Torres Strait Islander people

Education zone

Freedom of information

Getting help with your tax

Do you need to lodge a tax return?

Appoint someone to act on your behalf

Tax help program

Help for small business

Norfolk Island tax and super

Online security

Other languages

People with disability

Law rulings and policy

Law rulings and policy Toggle visibility of this section

ATO advice and guidance

New legislation

Legal database

Getting it right

Getting it right Toggle visibility of this section

Your rights and obligations

Tax planning

Fix a mistake or amend a return

Dispute or object to an ATO decision

The fight against tax crime

Tax avoidance taskforce

Tax and Corporate Australia

Tax and individuals - not in business

Tax and small business

Australian Taxation Office �
Working for all Australians

Connect with us on... Facebook YouTube Twitter LinkedIn RSS

� Commonwealth of Australia

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright notice

� Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Build: 2017.08.14.1