30 June 2022

 

Rulings

TR 2010/3W Income tax: Division 7A loans: trust entitlements
 

Legislative instrument

LI 2022/D10 Draft Taxation Administration: Withholding Variation to Nil for Low Income Minors Legislative Instrument 2022
LI 2022/D9 Draft Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2022-23 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991
 

29 June 2022

 

Rulings

CR 2022/59 Cedar Woods Properties Limited - bonus share plan
TR 2022/1 Income tax: effective life of depreciating assets (applicable from 1 July 2022)
 

Determinations

TD 2022/10 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2022-23 income year?
TD 2022/9 Income tax: is section 951A of the US Internal Revenue Code a provision of a law of a foreign country that corresponds to section 456 or 457 of the Income Tax Assessment Act 1936 for the purpose of subsection 832-130(5) of the Income Tax Assessment Act 1997 ?
 

Notices

CR 2013/14A2 - Addendum Goods and services tax: goods and services supplied by dentists
TR 2021/3W Income tax: effective life of depreciating assets (applicable from 1 July 2021)
 

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
 

Guide - Update

Employees guide for work expenses
 

24 June 2022

 

Legislative instrument

F2022L00819 Taxation Administration Withholding Schedules 2022
F2022L00823 Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2022
 

22 June 2022

 

Rulings

CR 2022/58 Tabcorp Holdings Limited - demerger of The Lottery Corporation Limited
 

Legislative instrument

F2022L00813 Income Tax Assessment - Cents per Kilometre Deduction Rate for Car Expenses Determination 2022
 

Other ATO documents

Compliance with formal notices - claiming legal professional privilege in response to formal notices
 

21 June 2022

 

Legislative instrument

F2022L00806 Australian Business Register - Transitional Registry Disclosure Framework 2022
F2022L00805 Australian Business Register - Transitional Registry Operations Data Standard 2022
F2022L00808 Business Names Registration - Transitional Registry Disclosure Framework 2022
F2022L00807 Business Names Registration - Transitional Registry Operations Data Standard 2022
F2022L00810 Corporations Act - Transitional Registry Disclosure Framework 2022
F2022L00809 Corporations Act - Transitional Registry Operations Data Standard 2022
F2022L00802 National Consumer Credit Protection - Transitional Registry Disclosure Framework 2022
F2022L00801 National Consumer Credit Protection - Transitional Registry Operations Data Standard 2022
F2022L00804 SMSF Approved Auditor - Transitional Registry Disclosure Framework 2022
F2022L00803 SMSF Approved Auditor - Transitional Registry Operations Data Standard 2022
 

15 June 2022

 

Rulings

CR 2022/52 Espresso Displays Pty Ltd - portable display monitors
CR 2022/53 Whitefield Ltd - bonus share plan
CR 2022/54 Bionics Institute of Australia - loans from public and private ancillary funds
CR 2022/55 Oil Search Limited - scheme of arrangement and scrip for scrip roll-over
CR 2022/56 Tower Limited - capital return
CR 2022/57 PRT Company Limited - distribution of special dividend and return of capital following sale of assets
PR 2022/5 Instreet Masti
 

Notices

CR 2021/3W Intelematics Australia Pty Limited CONNECT tracking and fleet management solution - use for FBT car logbook and odometer records
CR 2022/14ER1 - Erratum Cardno Limited - return of capital and special dividend
 

10 June 2022

 

Notices

LCR 2021/2A2 - Addendum Non-arm's length income - expenditure incurred under a non-arm's length arrangement
 

Decision impact statements

S62/2021 Commissioner of Taxation v Carter
 

Practical compliance guidelines

PCG 2020/5 - Update Applying the non-arm's length income provisions to 'non arm's length expenditure' - ATO compliance approach for complying superannuation entities
 

9 June 2022

 

Decision impact statements

2020/6491-3 Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation
NSD 1427 of 2018 Greig v Commissioner of Taxation
 

8 June 2022

 

Rulings

CR 2022/50 American Pacific Borates Limited - exchange of shares for shares in 5E Advanced Materials, Inc.
CR 2022/51 American Pacific Borates Limited - exchange of options for options in 5E Advanced Materials, Inc.
 

7 June 2022

 

Practical compliance guidelines

PCG 2017/13 - Update Division 7A - PS LA 2010/4 sub-trust arrangements maturing in or after the 2016-17 income year
 

1 June 2022

 

Rulings

CR 2022/47 CSL Limited - non-executive director rights plan
CR 2022/48 OreCorp Limited - demerger of Solstice Minerals Limited
CR 2022/49 Qube Holdings Limited - off-market share buy-back
PR 2022/4 W.A. Blue Gum Project 2022
 

25 May 2022

 

Rulings

CR 2022/46 Victorian Department of Premier and Cabinet - early retirement scheme 2022-2023
 

20 May 2022

 
Malaysia Synthesised Text of the MLI and the Agreement Between Australia and Malaysia
 

18 May 2022

 

Rulings

CR 2022/43 Class Limited - partial scrip for scrip roll-over
CR 2022/44 AVA Risk Group Limited - return of capital
CR 2022/45 Class Limited - employee share scheme - shares disposed of under scheme of arrangement
 

Practical compliance guidelines

PCG 2016/3 - Update Fuel tax credits - fuel tax credit rate for non-business claimants
 

11 May 2022

 

Rulings

CR 2022/42 Australian Government Bond holders - exchange of bonds for CHESS Depository Interests
 

Notices

CR 2022/24A1 - Addendum Aventus Group - exchange of shares in Aventus Holdings Limited for shares in Home Consortium Limited - scrip for scrip roll-over
CR 2022/25A1 - Addendum Aventus Group - exchange of units in Aventus Retail Property Fund for units in Homeco Daily Needs Real Estate Investment Trust - scrip for scrip roll-over
 

Practical compliance guidelines

PCG 2022/D2 Non-commercial business losses - Commissioner's discretion regarding flood, bushfire or COVID-19
 

4 May 2022

 

Rulings

CR 2022/41 JB Hi-Fi Limited - off-market share buy-back
 

Notices

CR 2021/101A1 - Addendum Western I.V.F. Pty Ltd - scrip for scrip roll-over
 

3 May 2022

 

interpretation NOW!

Episode 83
 

Legislative instrument

F2022L00650 Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022