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Legal database
 

5 September 2025
 

Arbitration Memorandum of Understanding
New Zealand Memorandum of Arrangement on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the Government of Australia and the Government of New Zealand
 

3 September 2025
 

Rulings
CR 2025/56 Engenco Limited - employee share scheme - disposal of shares under an off-market takeover
CR 2025/57 Investors Central Limited - Public Preference Shares - off-market share buy-back
PR 2025/13 Swiss Life (Singapore) Pte. Ltd. - Life Asset Portfolio Universal Asia
 

Notices
TD 2014/25A1 - Addendum Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997?
 

Legislative instrument
F2025L1016 Taxation Administration (Withholding Schedules) Instrument (No. 2) 2025
 

29 August 2025
 

interpretation NOW!
Episode 123
 

28 August 2025
 

Legislative instrument
F2025L00985 Taxation (Multinational-Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025
F2025L00997 A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025
 

27 August 2025
 

Rulings
CR 2025/55 Spartan Resources Limited - partial scrip for scrip roll-over
 

Notices
GSTD 2012/10A1 - Addendum Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?
GSTD 2012/8A1 - Addendum Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
 

Legislative instrument
LI 2025/D17 Draft Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025
 

Decision impact statements
VID 315 of 2022 - Update Commissioner of Taxation v Landcom
 

ATO Fact sheets
Denying deductions for ATO interest Fact sheets - general
 

20 August 2025
 

Rulings
CR 2025/54 The Reject Shop Limited – scheme of arrangement and special dividend
PR 2025/12 eFleetPass Tolling – toll road gift cards
 

Determinations
TD 2025/5 Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved
 

Notices
MT 2008/1A4 – Addendum Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard
MT 2008/2A7 – Addendum Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
MT 2012/3A4 – Addendum Administrative penalties: voluntary disclosures
 

Practice statements
PS LA 2005/2 – Update Penalty for failure to keep or retain records
PS LA 2011/15 – Update Lodgment obligations, due dates and deferrals
PS LA 2011/19 – Update Administration of the penalty for failure to lodge on time
PS LA 2012/4 – Update Administration of the false or misleading statement penalty – where there is no shortfall amount
PS LA 2012/5 – Update Administration of the false or misleading statement penalty – where there is a shortfall amount
 

Decision impact statements
CI-17-04907 Deputy Commissioner of Taxation v MWB Accountants Pty Ltd [2019] VCC 1516
 

Practical compliance guidelines
PCG 2025/2 Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach
 

15 August 2025
 

Legislative instrument
F2025L00928 A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025
 

13 August 2025
 

Rulings
PR 2025/10 Bell Equity Lever – instalment receipts
PR 2025/11 Bell Geared Equities Investment
 

Notices
GSTD 2012/7A2 – Addendum Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
 

Decision impact statements
VID 903 of 2023 – Update Commissioner of Taxation v Bendel [2025] FCAFC 15
 

Legislative instrument
F2025L00929 A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis - Representatives of Incapacitated Entities) Determination 2025
 

12 August 2025
 

Legislative instrument
F2025L00930 A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement - Direct Entry Services) Determination 2025
 

6 August 2025
 

Rulings
CR 2025/53 92 Energy Limited – scrip for scrip roll-over for shareholders

Notices
GSTD 2007/3A3 – Addendum Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005?
GSTR 2002/2A12 – Addendum Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
 

Practical compliance guidelines
PCG 2025/D4 Low-risk payments relating to software arrangements – ATO compliance approach
 

Justified Trust
GST analytical tool guidance
 

1 August 2025
 

interpretation NOW!
Episode 122
 

31 July 2025
 

Practice statements
PS LA 2011/29 Exercise of the Commissioner's discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked
 

30 July 2025
 

Rulings
CR 2025/50 Totium Pty Ltd – health services provided to employees via The Exec Check program
CR 2025/51 Amani Gold Limited – return of capital
CR 2025/52 Greatland Gold Plc – scrip for scrip roll-over
 

24 July 2025
 

Taxpayer alerts
TA 2025/2 Arrangements designed to improperly obtain goods and services tax refunds
 

Practice statements
PS LA 2005/15 – Update The Commissioner's discretion to extend the time in which the agreement in writing must be made to apply the margin scheme under Division 75 of the A New Tax System (Goods and Services Tax) Act 1999
 

23 July 2025
 

Rulings
GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia
PR 2025/9 Utmost International Isle of Man Limited – Executive Investment Account
 

Determinations
GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal
 

Notices
CR 2025/16A1 – Addendum The Trustee for Protect Severance Scheme No 2 – workers in receipt of severance payments
Detailed food list – Addendum Goods and Services Tax Industry Issues Detailed Food List
TR 2004/18A1 – Addendum Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
 

Practice statements
PS LA 2013/2 (GA) (Withdrawn) GST treatment of Australian fees or charges under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999
 

Decision impact statements
VID 59 of 2022 Simplot Australia Pty Limited v Commissioner of Taxation
 

22 July 2025
 

Rulings
WITHDRAWN - Prepared food Goods and Services Tax Industry Issues Food Industry Partnership
GSTR 2005/6W Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
GSTR 2007/2W Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?
 

16 July 2025
 

Rulings
CR 2025/47 CU Health Pty Limited – exempt benefits relating to medical screenings, preventative health care and counselling of employees
CR 2025/48 Paralympics Australia – medal payments
CR 2025/49 James Hardie Industries plc – New York Stock Exchange full listing and change in depository arrangement
 

Draft amendments
TR 2006/11DC Private rulings
 

Practical compliance guidelines
PCG 2025/D3 Global and domestic minimum tax lodgment obligations – transitional approach
 

10 July 2025
 

Practice statements
PS LA 2011/23 – Update Credit interest
PS LA 2004/14 – Update ATO access to advice for a corporate board on tax compliance risk
 

9 July 2025
 

Rulings
CR 2025/45 ACARP – research and development membership funding
CR 2025/46 Eumundi Group Limited – scheme of arrangement and interim dividend
 

Draft amendments
GSTR 2003/3DC Goods and services tax: when is a sale of real property a sale of new residential premises?
GSTR 2009/4DC Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose
 

3 July 2025
 

Practice statements
PS LA 2025/D1 Public country-by-country reporting exemptions
 

2 July 2025
 

Rulings
CR 2025/43 Otto Energy Limited – return of capital and dividend
CR 2025/44 FAR Ltd – return of capital
 

Notices
TD 2019/11W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year?
TR 97/7A2 - Addendum Income tax: section 8-1 – meaning of 'incurred' – timing of deductions
 

Legislative instrument
LI 2025/D16 Draft Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025
 

Decision impact statements
2022/3436 Bowerman and Commissioner of Taxation
 

1 July 2025
 

interpretation NOW!
Episode 121
 

25 June 2025
 

Rulings
CR 2025/42 ConocoPhillips Australia Operations Pty Ltd – employee share scheme – transfer to new plan
PR 2025/8 Heng An Standard Life (Asia) Limited – OneFuture
 

Determinations
TD 2025/4 Income tax: reasonable travel and overtime meal allowance expense amounts for the 2025–26 income year
 

Legislative instruments
LI 2025/D14 Draft Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025
LI 2025/D15 Draft Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025
 

Interim Decision impact statement
2022/8986 Hall and Commissioner of Taxation [2025] ARTA 600
 

18 June 2025
 

Rulings
CR 2025/41 Street v State of Western Australia: Settlement Distribution Scheme
PR 2025/7 Challenger Life Company Limited - CarePlus
 

Determinations
TD 2025/3 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early stage innovation company investment arrangements
 

Notices
TR 95/10W Income tax: employee shop assistants - allowances, reimbursements and work-related deductions
TR 95/11W Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions
TR 95/12W Income tax: employee factory workers - allowances, reimbursements and work-related deductions
TR 95/13W Income tax: employee police officers - allowance, reimbursements and work-related deductions
TR 95/14W Income tax: employee teachers - allowances, reimbursements and work-related deductions
TR 95/15W Income tax: nursing industry employees - allowances, reimbursements and work-related deductions
TR 95/16W Income tax: employee hairdressers - allowances, reimbursements and work-related deductions
TR 95/17W Income tax: employee work-related deductions of employees of the Australian Defence Force
TR 95/18W Income tax: employee truck drivers - allowances, reimbursements and work-related deductions
TR 95/19W Income tax: airline industry employees - allowances, reimbursements and work-related deductions
TR 95/20W Income tax: employee performing artists - allowances, reimbursements and work-related expenses
TR 95/22W Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions
TR 95/8W Income tax: employee cleaners - allowances, reimbursements and work-related deductions
TR 95/9W Income tax: employee lawyers - allowances, reimbursements and work-related deductions
TR 98/14W Income tax: employee journalists - allowances, reimbursements and work-related deductions
TR 98/6W Income tax: real estate industry employees - allowances, reimbursements and work-related deductions
 

Legislative instrument
LI 2025/D11 Draft A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025
LI 2025/D12 Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025
LI 2025/D13 Draft Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2025
 

11 June 2025
 

Rulings
CR 2025/40 De Grey Mining Ltd – scrip for scrip roll-over
PR 2025/6 W.A. Blue Gum Project 2025
 

Notices
TR 2002/17A1 - Addendum Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds
 

Practical compliance guidelines
PCG 2018/9 - Update Central management and control test of residency: identifying where a company's central management and control is located
 

10 June 2025
 

Legislative instrument
F2025L00647 Taxation Administration (Withholding Schedules) Instrument 2025