22 September 2021

 

Rulings

CR 2021/62 Quest Payment Systems Pty Ltd - evidence of a deduction for donations made to a deductible gift recipient via the use of an electronic donation collection device
 

17 September 2021

 

Taxpayer alerts

TA 2021/2 Disguising undeclared foreign income as gifts or loans from related overseas entities
TA 2021/3 Fuel tax credit overclaims arising from aggressive marketing and use of GPS telematics technology products
 

15 September 2021

 

Rulings

CR 2021/60 Macquarie Bank Limited - Macquarie Bank Capital Notes 3
CR 2021/61 Metcash Limited - off-market share buy-back
 

8 September 2021

 

Rulings

CR 2021/59 New South Wales Minerals Council Limited - access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken
PR 2021/10 Income tax: Morgan Stanley Option and Loan Facility
 

7 September 2021

 

Legislative instrument

F2021L01157 Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021
F2021L01237 Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021
 

1 September 2021

 

Rulings

CR 2021/58 Tennis Australia Limited - payments to tennis officials
 

30 August 2021

 

interpretation NOW!

Episode 75
 

27 August 2021

 

Legislative instrument

F2021L01178 Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021
 

26 August 2021

 

Practice statements

PS LA 2011/15 Lodgment obligations, due dates and deferrals
 

Decision impact statements

2018/115544 In the matter of Western Port Holdings Pty Ltd (receivers and managers appointed) (in liq)
 

25 August 2021

Top 100 Monitoring and Maintenance Approach for Income Tax
 

Rulings

PR 2021/9 Income tax and fringe benefits tax: tax consequences for subscribers under a Motopool Subscription Agreement
 

Notices

CR 2021/49A1 - Addendum Cassini Resources Limited - demerger and scrip for scrip roll-over
TR 2013/7A1 - Addendum Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936.
 

18 August 2021

 

Rulings

CR 2021/57 Primewest Group stapled securities - scrip for scrip roll-over
 

12 August 2021

 

Practice statements - update

PS LA 2008/15 Taxpayer Alerts
 

Discussion papers

Tax implications of Inter-bank Offered Rate reform
 

ATO Fact sheets

Super contribution caps Fact sheets for individuals
 

11 August 2021

 

Rulings

CR 2021/56 Aristocrat Leisure Limited - non-executive director rights plan
TR 2021/4 Income tax and fringe benefits tax: employees: accommodation and food and drink expenses travel allowances, and living-away-from-home allowances
 

Practical compliance guidelines

PCG 2021/3 Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location - ATO compliance approach
 

10 August 2021

 

Practice statements - update

PS LA 2014/4 Default assessment penalty
 

9 August 2021

 

Legislative instrument

F2021L01085 Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal and Transitional Arrangements Determination 2021
 

4 August 2021

 

Rulings

CR 2021/53 ICSGlobal Limited - return of share capital and special dividend
CR 2021/54 RAM Australia Elsie Street Burwood Trust - scrip for scrip roll-over
CR 2021/55 Sunrise Energy Metals Limited - demerger of Clean TeQ Water Limited
TR 2021/D5 Income tax: expenses associated with holding vacant land
 

Notices

LCR 2021/2ER - Erratum Non-arm's length income - expenditure incurred under a non-arm's length arrangement
TR 2004/4A2 - Addendum Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities
 

3 August 2021

 

Decision impact statements

2020/7690 VNBM and Commissioner of Taxation
 

2 August 2021

 

Legislative instrument

F2021L1002 Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021
SPR 2021/D1 Draft Superannuation Guarantee (Administration) - choice of fund - written guidelines for the reduction of an increase in an employer's individual superannuation guarantee shortfall determination 2021
SPR 2021/D2 Draft Superannuation Guarantee (Administration) - stapled fund - guidelines for the reduction of an employer's individual superannuation guarantee shortfall for late contributions due to non-acceptance by notified stapled fund determination 2021
Episode 74
 

30 July 2021

 

Legislative instrument

F2021L01037 Taxation Administration - Single Touch Payroll - 2019-20 and 2020-21 Income Years Closely Held Payees Exemption 2021
 

29 July 2021

 

Practice statements

PS LA 2021/D1 Remission of additional superannuation guarantee charge
 

Decision impact statements

QUD 43 of 2020 Eichmann v Commissioner of Taxation
 

28 July 2021

 

Rulings

CR 2021/49 Cassini Resources Limited - demerger and scrip for scrip roll-over
CR 2021/50 Woolworths Group Limited - demerger of Endeavour Group Limited
CR 2021/51 Australian Vintage Ltd - return of capital and share consolidation
CR 2021/52 Intelligent Investor Australian Growth Fund - scrip for scrip roll-over
LCR 2021/2 Non-arm's length income - expenditure incurred under a non-arm's length arrangement
 

Draft amendments

TR 2010/1DC Income tax: superannuation contributions
 

21 July 2021

 

Rulings

CR 2021/45 Saracen Mineral Holdings Limited - tax-exempt share plan shares disposed under scheme of arrangement
CR 2021/46 Australia and New Zealand Banking Group Limited - ANZ Capital Notes 6
CR 2021/47 Asaleo Care Limited - scheme of arrangement and special dividend
CR 2021/48 Dexus - scrip for scrip roll-over
 

14 July 2021

 

Rulings

CR 2021/44 Museums Victoria - early retirement scheme 2021
PR 2021/7 Income tax: tax consequences for a Solar Gardener in a gardener-funded Enova Solar Garden Project
PR 2021/8 Income tax: tax consequences for a Solar Gardener in a philanthropic-funded Enova Solar Garden Project
 

Notices

TD 2015/15W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2015 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?
TD 93/142A2 - Addendum Income tax: in calculating the residual value of a leased item, may a lower residual value than those outlined in IT 28 be adopted in light of the more generous depreciation rates?
 

7 July 2021

 

Rulings

CR 2021/42 APG Self Storage Trusts - scrip for scrip roll-over
CR 2021/43 Airservices Australia - early retirement scheme 2021
 

Notices

TD 2015/14W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2015-16 income year?
 

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