24 April 2024

 

Rulings

CR 2024/27 Insurance Australia Group Limited - IAG Capital Notes 3
 

Notices

TD 2018/1W 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 2018?
TD 2018/2W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2018?
TD 2018/3W 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 2018
TD 2018/4W 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 2018?
TD 2018/5W 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 2018?
TD 2018/7W 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 2018?
TD 93/97W Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997 , is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936 , excluded from the substantiation provisions?
TR 2020/1A2 - Addendum Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997
TR 2021/1A2 - Addendum Income tax: when are deductions allowed for employee's transport expenses?
TR 2021/4A1 - Addendum Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
 

Practice statements - update

PS LA 2012/1 Engaging Tax Counsel Network on tax technical issues
 

ATO interpretative decisions

Withdrawn interpretative decisions
ATO ID 2002/517 (Withdrawn) Self-education expenses: driver education course
ATO ID 2003/614 (Withdrawn) Deductions: self-education - personal development course
ATO ID 2003/84 (Withdrawn) Self-education expenses - personal development course
ATO ID 2005/26 (Withdrawn) Deductions: self education - course fees paid from FEE-HELP loan funds
ATO ID 2005/27 (Withdrawn) Deductions: self education - payments made to reduce FEE-HELP debt
ATO ID 2005/69 (Withdrawn) Self education expenses: cancellation of enrolment of study
 

19 April 2024

Synthesised texts of the MLI and Australia's tax treaties

Thailand Synthesised text of the MLI and the Agreement between Australia and the Kingdom of Thailand for the Avoidance of Double Taxation with Respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion
 

17 April 2024

 

Rulings

CR 2024/24 Bendigo and Adelaide Bank Limited - Capital Notes 2
CR 2024/25 VHM Limited - return of capital by in specie distribution of shares in VP Minerals Limited
CR 2024/26 Snack Foods Pty Ltd - Early Retirement Scheme 2024
 

Technical discussion papers

Thin capitalisation - attribution of risk weighted assets to Australian branches of foreign banks
 

12 April 2024

 

Decision impact statements

2020/0826 GQHC and Commissioner of Taxation
 

10 April 2024

 

Rulings

CR 2024/23 The Trustee for the Voyager Resort - tax consequences for former timeshare owners
 

Practice statements

PS LA 2008/6 - Update Fraud or evasion
 

Decision impact statements

2021/8256, 2021/8257 and 2021/8258 BPFN and Commissioner of Taxation
 

Practical compliance guidelines

PCG 2018/4 - Update Income tax - liability of a legal personal representative of a deceased person
 

ATO Fact sheets

Category B players of WAFL clubs - taxation of match payments Fact sheets for individuals
 

3 April 2024

 

Rulings

CR 2024/22 Australia and New Zealand Banking Group Limited - ANZ Capital Notes 9
 

2 April 2024

 

interpretation NOW!

Episode 106
 

28 March 2024

 

Synthesised texts of the MLI and Australia's tax treaties

Romania Synthesised text of the MLI and the Agreement between Australia and Romania for the Avoidance of Double Taxation with Respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and Protocol
 

27 March 2024

 

Rulings

CR 2024/20 Symbio Holdings Limited - scrip for scrip roll-over and special dividend
CR 2024/21 The Ian Potter Cultural Trust - fellowships
 

Determinations

GSTD 2024/D1 Goods and services tax: supplies of food of a kind marketed as a prepared meal
TD 2024/1 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 1 April 2024?
TD 2024/2 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 1 April 2024
 

21 March 2024

 

Legislative instruments

F2024L00331 Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024
F2024L00335 Fringe Benefits Tax Assessment (Adequate Alternative Records – Otherwise Deductible Benefits) Determination 2024
F2024L00348 Fringe Benefits Tax Assessment (Adequate Alternative Records – Living-Away-From-Home – Maintaining an Australian Home) Determination 2024
F2024L00349 Fringe Benefits Tax Assessment (Adequate Alternative Records – Travel Diaries) Determination 2024
F2024L00350 Fringe Benefits Tax Assessment (Adequate Alternative Records – Relocation Transport) Determination 2024
F2024L00351 Fringe Benefits Tax Assessment (Adequate Alternative Records – Remote Area Holiday Transport) Determination 2024
 

20 March 2024

 

Rulings

CR 2024/17 Invex Therapeutics Ltd - return of capital
CR 2024/18 Newcrest Mining Limited - scrip for scrip roll-over, final ordinary dividend and special dividend
CR 2024/19 Symbio Holdings Limited - employee share scheme - shares disposed of under scheme of arrangement
 

Draft amendments

GSTR 2006/6DC2 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75
 

Notices

CR 2019/27A2 - Addendum Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed
 

19 March 2024

 

Legislative instruments

F2024L00332 Fringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive-in Drive-out Employees) Determination 2024
F2024L00336 Fringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicle Other Than Cars) Determination 2024
F2024L00337 Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024
F2024L00338 Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Certain Work-Related Activities) Determination 2024
F2024L00329 Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024
 

18 March 2024

 

Legislative instrument

LI 2024/D1 Draft Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2024
 

13 March 2024

 

Rulings

PR 2024/2 Lannock Strata Finance 2 Pty Ltd - Lot Owner Upfront Payment Agreement
 

Determinations

TD 2024/D1 Income tax: hybrid mismatch rules - application of certain aspects of the 'liable entity' and 'hybrid payer' definitions
 

Decision impact statements

2022/3436 Bowerman and Commissioner of Taxation
 

12 March 2024

 

Legislative instrument

LI 2024/D2 Draft Taxation Laws (Requirement to Lodge a Return for the 2024 Year) Instrument 2024
LI 2024/D3 Draft Income Tax Assessment (Requirement for Parents with a Child Support Assessment to Lodge a Return for the 2024 Year) Instrument 2024
 

6 March 2024

 

Rulings

CR 2024/14 Victorian Rail Track - early retirement scheme 2024
CR 2024/15 Cenntro Electric Group Ltd - exchange of shares for Cenntro Inc. shares
CR 2024/16 KeyInvest Limited - KeyInvest Limited Capital Notes
 

Notices

PR 2021/3A2 - Addendum Income tax: taxation consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund - 2021
 

4 March 2024

 

interpretation NOW!

Episode 105