• Legal database
Legal database
 

16 October 2019
 

Rulings
CR 2019/67 QANTM Group - equity participation scheme for principals
 

11 October 2019
 

Determinations
TD 2019/D10 Income tax: can capital gains be included under subparagraph 770-75(4)(a)(ii) of the Income Tax Assessment Act 1997 when calculating the foreign income tax offset limit?
 

9 October 2019
 

Rulings
CR 2019/62 Placard Pty Ltd - early retirement scheme 2019
CR 2019/63 Ruralco Holdings Limited - Exempt Employee Share Plan shares disposed of under scheme of arrangement
CR 2019/64 Ruralco Holdings Limited - Scheme of Arrangement and payment of Special Dividend
CR 2019/65 Fleetcare Pty Ltd telematics product - use for FBT car logbook and odometer records
CR 2019/66 Entwined Signage Pty Ltd in-Vehicle Monitoring System - use for car logbook and odometer records
 

Notices
CR 2017/64A1 - Addendum Fuel tax credits: clients of Navman Wireless Australia Pty Ltd who use the FTC Claim Reports information showing litres allocated according to travel generated by FTC Manager as a record for fuel tax credit purposes
 

Updates
LCR 2019/D3 Non-arm's length income - expenditure incurred under a non-arm's length arrangement
PCG 2019/D6 Compliance approach for complying superannuation funds in respect of applying the non-arm's length income provisions to 'non-arm's length expenditure'
 

4 October 2019
 

ATO Factsheets
Fact sheet for salaried specialists employed by the Northern Territory Department of Health
 

Draft amendments
GSTR 2006/3DC1 Goods and services tax: determining the extent of creditable purpose for providers of financial supplies
 

Decision impact statements
2017/0583 Schweitzer and Commissioner of Taxation
 

Practical compliance guidelines
PCG 2019/D7 ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies
 

2 October 2019
 

interpretation NOW!
Episode 52
 

Rulings
CR 2019/61 South Australian Councils - GST treatment of fees and charges imposed
LCR 2019/D3 Non-arm's length income - expenditure incurred under a non-arm's length arrangement
PR 2019/7 Income tax: PPS Mutual Professionals Choice - 2019
 

Determinations
TD 2019/D9 Income tax: commercial debt forgiveness - does the exclusion for debts forgiven for reasons of natural love and affection require that the creditor be a natural person?
 

Notices
PR 2016/6A1 Income tax: PPS Mutual Professionals Choice
 

Practical compliance guidelines
PCG 2019/7 Compliance approach for large APRA-regulated superannuation funds in respect of pension tax bonuses not included in members' opening account balances on commencement of a pension
PCG 2019/D6 Compliance approach for complying superannuation funds in respect of applying the non-arm's length income provisions to 'non-arm's length expenditure'
 

27 September 2019
 

Legislative instrument
Variation 60 Taxation Administration: Individuals Engaged in Foreign Service Variation Notice 2019
 

26 September 2019
 

Practical compliance guidelines
PCG 2019/D5 ATO compliance approach to transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units
 

25 September 2019
 

Rulings
CR 2019/58 DuluxGroup Limited - Employee Share Scheme - Employee Share Investment Plan shares disposed of under scheme of arrangement
CR 2019/59 Oceania Capital Partners Limited - off-market share buy-back
CR 2019/60 Avant Mutual Group Limited - retirement reward dividend
 

Notices
CR 2010/10W Income tax and fringe benefits tax: lump sum payments under the ANZ New Career Training Fund and the Past Employee Care Fund
 

24 September 2019
 

Decision impact statements
NSD 464 of 2019 Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia
 

18 September 2019
 

Rulings
CR 2019/56 Legend Corporation Limited - scheme of arrangement and special dividend
CR 2019/57 Ozinca Australia Pty Ltd - scrip for scrip rollover
TR 2019/4 Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data
 

Determinations
TD 2019/D8 Income tax: what is an 'employee share trust'?
 

Notices
CR 2015/53A2 - Addendum Income tax and fringe benefits tax: customers of Fleet Complete Australia Pty Ltd who use the Soteria Trip Detail Report and the Soteria Trip Summary Report for their log book records
 

11 September 2019
 

Rulings
CR 2019/52 Netstar Australia Pty Ltd telematics system - use for FBT car logbook record and odometer records
CR 2019/53 Department of Health and Human Services - SIL and STAA early retirement scheme 2019
CR 2019/54 Clients of EROAD (Australia) Pty Ltd who use the EROAD Fuel Tax Credits Product Report information showing litres allocated according to travel generated by EROAD Fuel Tax Credits product for fuel tax credit purposes
CR 2019/55 Mackay Sugar Limited - conversion of shares and variation of rights
PR 2019/6 Income tax: taxation consequences of investing in Bell Equity Lever Instalment Receipts
 

Notices
CR 2019/16A1 - Addendum Fringe benefits tax: employer clients of EML Payment Solution Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the Maxxia Wallet or Remserv Wallet
 

Practical compliance guidelines
PCG 2017/2 Simplified transfer pricing record-keeping options
 

10 September 2019
 

Practice statements
PS LA 2019/D1 Remission of additional superannuation guarantee charge
 

6 September 2019
 

Practice statements - update
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
 

Practical compliance guidelines
PCG 2019/D4 Expansion of estimates regime to GST, LCT and WET
 

4 September 2019
 

Rulings
CR 2019/50 Helpten Pro Vehicle Telematics Solution - use for fringe benefits tax car logbook and odometer records
CR 2019/51 DuluxGroup Limited - Scheme of Arrangement and payment of interim and special dividends
GSTR 2019/D2 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)
PR 2019/5 Income tax: taxation consequences of investing in the Westpac Protected Equity Loan
 

Notices
GSTR 2000/31W Goods and services tax: supplies connected with Australia
TR 2019/1ER - Erratum Income tax: when does a company carry on a business?
 

2 September 2019
 

interpretation NOW!
Episode 51
 

30 August 2019
 

Determinations
TD 2019/D6 Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign resident (or temporary resident) beneficiary of a resident non-fixed trust makes because of subsection 115-215(3)?
TD 2019/D7 Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust (or trustee for them) is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?
 

28 August 2019
 

Determinations
TD 2019/D5 Income tax: tax incentives for early stage investors: what is an 'expense' that is 'incurred' for the early stage test?
 

Notices
PR 2018/3W Income tax: tax consequences of investing in equities using the Macquarie Geared Equities Investment plus (2018 Product Brochure)
 

Practical compliance guidelines
PCG 2019/D3 ATO compliance approach to the arm's length debt test
 

21 August 2019
 

Cases
[2019] FCAFC 131 Linfox Australia Pty Ltd v. Commissioner of Taxation 21 August 2019

Notices
PR 2018/3A2 - Addendum Income tax: tax consequences of investing in equities using the Macquarie Geared Equities Investment plus (2018 Product Brochure)
 

20 August 2019
 

Legislative instrument
WTI 2019/D1 Draft Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Determination 2019
 

15 August 2019
 

Practice statements
PS LA 2011/13 Cross border recovery of taxation debts