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Legal database
 

29 May 2025
 

Practical compliance guidelines
PCG 2025/1 Fees for personal financial advice paid from member accounts by superannuation funds - apportioning the deduction and pay as you go withholding obligations
PCG 2025/D2 Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement - ATO compliance approach
PCG 2024/2DC Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home
 

Legislative instrument
F2025L00607 Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025
 

Synthesised texts of the MLI and Australia's tax treaties – update
New Zealand Synthesised text of the MLI and the Convention between Australia and New Zealand for the Avoidance of Double Taxation with respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion
 

28 May 2025
 

Rulings
CR 2025/33 CenITex – Early Retirement Scheme 2025
CR 2025/34 Canva, Inc – scrip for scrip roll-over
CR 2025/35 Canva, Inc – scrip for scrip roll-over treatment of stock options subject to start-up concession
CR 2025/36 Canva, Inc – treatment of Subdivision 83A-C stock options and restricted stock units
CR 2025/37 Fitzroy River Corporation Ltd – return of capital
 

Interim Decision impact statement
2024/1049 Shaw and Commissioner of Taxation [2025] ARTA 224
 

Legislative instruments
LI 2025/D6 Draft A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025
LI 2025/D7 Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025
 

22 May 2025
 

Practice statements
PS LA 2008/4 – Update Publication of edited versions of written binding advice
PS LA 2011/13 – Update Cross-border recovery of taxation debts
 

21 May 2025
 

Notices
CR 2025/30ER1 – Erratum Bravura Solutions Limited – adjustment to employee options
CR 2025/31ER1 – Erratum E-stralian Pty. Ltd. – use of an electric bicycle by an employee
 

14 May 2025
 

Rulings
CR 2025/29 Midway Limited – scheme of arrangement and special dividend
CR 2025/31 E-stralian Pty. Ltd. – use of an electric bicycle by an employee
CR 2025/32 University of Melbourne – Atlantic Fellowship
 

Notices
TD 2019/3W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2019?
TD 2019/4W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 , what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2019?
TD 2019/5W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2019?
TD 2019/6W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2019?
TD 2019/7W Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2019
TD 2019/9W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 , what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2019?
 

Legislative instrument
F2024L00697 – annotated Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024
Note: The cents per km rate will not increase and the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024 will remain effective for the 2025/26 year.
F2025L00569 Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025
F2025L00570 Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025
LI 2025/D4 Draft A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025
LI 2025/D5 Draft A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025
 

9 May 2025
 

Rulings
CR 2025/30 Bravura Solutions Limited - adjustment to employee options
 

Decision impact statements
VID 770/2021 VID 526/2022 Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253
 

29 April 2025

Synthesised texts of the MLI and Australia's tax treaties – update
The following synthesised texts were republished on 24 April 2025 with an updated presentation of the MLI Article 14(1) box or otherwise updated to ensure consistency of language, style and formatting, or both.
 
Denmark Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
India Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income as amended by the Amending Protocol
Indonesia Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Ireland Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Korea Synthesised text of the MLI and the Convention between the Government of Australia and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol
Netherlands Synthesised text of the MLI and the Agreement between Australia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, as amended by the Second Protocol
New Zealand Synthesised text of the MLI and the Convention between Australia and New Zealand for the Avoidance of Double Taxation with respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion
Norway Synthesised text of the MLI and the Convention between Australia and the Kingdom of Norway for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion
Russia Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Singapore Synthesised text of the MLI and the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income as amended by the Amending Protocol and the Second Amending Protocol
Slovakia Synthesised text of the MLI and the Agreement between Australia and the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
South Africa Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, as amended by the Amending Protocol
Thailand Synthesised text of the MLI and the Agreement between Australia and the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
 

24 April 2025
 

Practice statements
PS LA 2007/6 – Update Guidelines for settlement of widely based tax disputes
 

23 April 2025
 

Rulings
CR 2025/28 Charter Hall Limited - capital reallocation
 

Legislative instrument
F2025L00517 Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025

Cases

 

17 April 2025
 

interpretation NOW!
Episode 119
 

16 April 2025
 

Rulings
CR 2025/26 Tower Limited - return of capital
CR 2025/27 Pacific Current Group Limited - off-market share buy-back
PR 2025/4 Commonwealth Bank of Australia - CommBank Yello
 

Practical compliance guidelines
PCG 2023/1 – Update Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
 

10 April 2025
 

Practice statements
PS LA 2011/10 - Update Waiver of tax-related liabilities in proceeds of crime matters
 

9 April 2025
 

Rulings
PR 2025/3 RL360 Insurance Company Limited - Personal Investment Management Service
 

Notices
IT 2479W - Withdrawal Income tax: application of thin capitalisation rules