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Legal database
 

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PS LA 2013/2 (GA) (Withdrawn) GST treatment of Australian fees or charges under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999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WITHDRAWN - Prepared food Goods and Services Tax Industry Issues Food Industry Partnership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