• Legal database
Legal database
 

22 May 2019
 

Rulings
CR 2019/33 Property Exchange Australia Limited - Employee Share Option Plan - Commissioner's discretion to reduce the minimum holding period in relation to options acquired 22 May 2019
LCR 2019/1 The business continuity test - carrying on a similar business 22 May 2019
PR 2019/2 Income tax: W.A. Blue Gum Project 2019 22 May 2019
TR 2019/2 Income tax: whether penalty interest is deductible 22 May 2019
 

Determinations
TD 2019/8 Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? 22 May 2019
 

Notices
TR 93/7W Income tax: whether penalty interest payments are deductible 22 May 2019
 

15 May 2019
 

Rulings
CR 2019/30 Pinewood Community Financial Services Limited - off-market share buy-back 15 May 2019
CR 2019/31 Caltex Australia Limited - off-market share buy-back 15 May 2019
CR 2019/32 Australian Olympic Committee - medal incentive funding payments 15 May 2019
 

Withdrawals
LCR 2016/12DCW Superannuation reform: total superannuation balance 15 May 2019
LCR 2018/D10W Non-arm's length income - expenditure incurred under a non-arm's length arrangement 15 May 2019
 

Super guidance notes - updates
GN 2017/1 New transfer balance cap for retirement phase accounts 15 May 2019
GN 2017/8 Total superannuation balance 15 May 2019
 

14 May 2019
 

Legislative instrument
LODGE 2019/1 Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2019 13 May 2019
LODGE 2019/2 Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019 13 May 2019
 

8 May 2019
 

Notices

Fuel tax determinations
FTD 2006/3A3 - Addendum Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006? 8 May 2019
 

6 May 2019
 

Notices

Class rulings
CR 2019/27A1 - Addendum Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed 6 May 2019
 

2 May 2019
 

interpretation NOW!
Episode 47
 

24 April 2019
 

Rulings

Final rulings
Class rulings
CR 2019/27 Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed 24 April 2019
CR 2019/28 Eureka Funds Management Administration Pty Limited - AXA SA 2018 Leveraged Plan share offer for Australian employees 24 April 2019
CR 2019/29 Eureka Funds Management Administration Pty Limited - AXA SA 2018 Classic Plan share offer for Australian employees 24 April 2019
 

17 April 2019
 

Rulings

Final rulings
Product rulings
PR 2019/1 Income tax: taxation consequences for a Nominee Investor in the Australian Securities Property Fund 17 April 2019

Draft rulings
Taxation rulings
TR 2019/D3 Income tax: deductions for expenditure on environmental protection activities 17 April 2019
 

ATO interpretative decisions
Withdrawn interpretative decisions
ATO ID 2003/17 (Withdrawn) Environmental Protection Activity - vegetating area for visual effect and prevention of erosion 17 April 2019
ATO ID 2004/44 (Withdrawn) Capital Allowances: environmental protection activities - septic tank system 17 April 2019
ATO ID 2004/720 (Withdrawn) Capital Allowances: environmental protection activities - lessor's expenditure demolishing shed constructed of asbestos 17 April 2019
ATO ID 2006/276 (Withdrawn) Capital Allowances: environmental protection activities - cleaning up and removing waste - site rectification 17 April 2019
ATO ID 2008/43 (Withdrawn) Capital Allowances: environmental protection activity - subscribing for shares in a company 17 April 2019
ATO ID 2008/71 (Withdrawn) Capital allowances: environmental protection activities - payment to purchaser of mining tenement to assume liability and indemnify taxpayer 17 April 2019
 

Practical compliance guidelines

Final Practical compliance guidelines
PCG 2019/3 Wine equalisation tax: attribution and retention of title clauses 17 April 2019
 

15 April 2019

Cases
[2019] FCA 509 Racing Queensland Board v. Commissioner of Taxation 12 April 2019
 

12 April 2019
 

Legislative determinations
DCC 2019/1 Goods and Services Tax: Digital Currency Conversion Determination 2019 12 April 2019
 

11 April 2019
 

Practice statements
PS LA 2011/14 General debt collection powers and principles 11 April 2019
PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts 11 April 2019
 

Decision impact statements
2017/3327, 3329 Qian and Commissioner of Taxation 11 April 2019
 

5 April 2019
 

Rulings

Final rulings
Taxation rulings
TR 2019/1 Income tax: when does a company carry on a business? 5 April 2019

Draft rulings
Taxation rulings
TR 2019/D2 Income tax: thin capitalisation - the arm's length debt test 5 April 2019
Law companion rulings
LCR 2019/D1 OECD hybrid mismatch rules - targeted integrity rule 5 April 2019
 

Determinations

Draft determinations
Taxation determinations
TD 2019/D3 Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? 5 April 2019
TD 2019/D4 Income tax: can a company that carries on a business in a general sense as described in TR 2019/1 but whose only activity is renting out an investment property claim the CGT small business concessions in relation to that investment property? 5 April 2019
 

Draft amendments
Goods and services tax rulings
GSTR 2004/4DC1 Goods and services tax: assignment of payment streams including under a typical securitisation arrangement 5 April 2019
 

Practical compliance guidelines

Draft Practical compliance guidelines
PCG 2019/D1 Retirement villages: ATO compliance approach - exit allocable cost amount calculation at step 4 for certain resident liabilities under lease premium or loan/lease occupancy agreements 5 April 2019
 

Synthesised text of the MLI and Australia's tax treaty
Slovak Republic Synthesised Text of the MLI and the Agreement Between Australia and the Slovak Republic 5 April 2019
 

4 April 2019
 

Legislative determinations
EBL 2019/1 Excise By-Law - Condensate 26 March 2019
EBL 2019/2 Excise By-Law - Prescribed Condensate Production Area 26 March 2019
STP 2019/1 Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number 28 March 2019
STP 2019/2 Taxation Administration - Single Touch Payroll - Exemption for Insolvency Practitioners and Employers subject to their appointment 28 March 2019
STP 2019/3 Taxation Administration - Single Touch Payroll - Exemption for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers 29 March 2019
STP 2019/4 Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce (Repeal) 29 March 2019
Variation 59 PAYG Withholding - Variation to the rate of withholding for certain foreign resident staff who provide support to those engaged in entertainment or sports activities 26 March 2019
ETP 2019/1 Income Tax Employment Termination Payments (12 month rule) Determination 2019 26 March 2019
 

Decision impact statements
TAD 41 of 2017 H3/2018 Pintarich v Deputy Commissioner of Taxation 4 April 2019
 

3 April 2019
 

Rulings

Final rulings
Class rulings
CR 2019/23 Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4 3 April 2019
CR 2019/24 Income tax: Thinksmart Limited - return of share capital (ordinary shareholders) 3 April 2019
CR 2019/25 Income tax: Thinksmart Limited - return of share capital (depositary interests) 3 April 2019
CR 2019/26 Income tax: Members Equity Bank Limited - Series 2 Capital Notes 3 April 2019
 

Notices

Goods and services tax determinations
GSTD 2004/1W Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision? 3 April 2019
GSTR 2013/1A1 - Addendum Goods and services tax: tax invoices 3 April 2019
GSTR 2013/2A2 - Addendum Goods and services tax: adjustment notes 3 April 2019
Product rulings
PR 2007/97W Income tax: Gunns Plantations Woodlot Project 2008 - Planting Option 1 3 April 2019
PR 2007/98W Income tax: Gunns Plantations Woodlot Project 2008 - Planting Option 2 3 April 2019
PR 2008/66W Income tax: Gunns Plantations Woodlot Project 2009 - Option 1 3 April 2019
PR 2008/69W Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option 3 April 2019
PR 2018/9A1 - Addendum Income tax and goods and services tax: tax consequences for an Owner entering into a Concurrent Lease with Future Rent Pty Ltd 3 April 2019
 

Legislative determinations
EXC 2019/1 Excise (Alcoholic strength of excisable goods) Determination 2019 27 March 2019
EXC 2019/2 Excise (Volume - Alcoholic excisable goods) Determination 2019 27 March 2019

Cases
[2019] FCAFC 51 Commissioner of Taxation v. Resource Capital Fund IV LP 2 April 2019
 

2 April 2019
 

interpretation NOW!
Episode 46
 

1 April 2019
 

Legislative determinations
TPRS 2019/D1 Draft Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019
 

Comparison table - GST Regulations
A comparison table to provide the replacement provisions in the A New Tax System (Goods and Services Tax) Regulations 2019 has been published.