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Legal database
 

31 October 2025
 

Determinations
GSTD 2025/D1 Goods and services tax: supplies of formula products
 

Legislative instrument
LI 2025/D18 Draft Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026
LI 2025/D19 Draft A New Tax System (Goods and Services Tax) (Attribution Rules - Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026
LI 2025/D20 Draft A New Tax System (Goods and Services Tax) (Attribution Rules - Prepayment for a Telecommunication Supply) Determination 2026
LI 2025/D21 Draft A New Tax System (Goods and Services Tax) (Attribution Rules - Supplies of Electricity Distribution Services) Determination 2026
LI 2025/D22 Draft A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
 

interpretation NOW!
Episode 125
 

30 October 2025
 

Notices
TR 2022/1W – Withdrawal Income tax: effective life of depreciating assets (applicable from 1 July 2022)
 

29 October 2025
 

Rulings
CR 2025/77 Gold Road Resources Limited – scheme of arrangement and special dividend
 

Practice statements
PS LA 2015/4 – Update Advance Pricing Arrangements
 

23 October 2025
 

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

22 October 2025
 

Rulings
CR 2025/75 AVJennings Limited – scheme of arrangement and special dividend
CR 2025/76 Museums Board of Victoria – Museums Victoria Early Retirement Scheme 2025-2026
 

Determinations
TD 2025/7 Income tax: value of goods taken from stock for private use for the 2025-26 income year
 

Notices
TD 2020/1W – Withdrawal Income tax: value of goods taken from stock for private use for the 2019-20 income year
 

16 October 2025
 

Practice statements
PS LA 2003/6 – Update Alienated personal services payments – calculating withholding amounts
 

15 October 2025
 

Rulings
PR 2025/14 PPS Mutual Professionals Choice – Profit-Share Plan
 

Notices
TR 2006/11A6 – Addendum Private Rulings
 

10 October 2025
 

Decision impact statements
2C_219/2024 A. AG v Federal Tax Administration
 

9 October 2025
 

Practical compliance guidelines
PCG 2025/D5 Payday Super - first year ATO compliance approach
 

Practice statements
PS LA 2005/2 – Update Penalty for failure to keep or retain records
 

8 October 2025
 

Rulings
CR 2025/70 Wellard Limited – return of capital
CR 2025/71 Washington H. Soul Pattinson and Company Limited – scrip for scrip roll-over
CR 2025/72 Brickworks Ltd – scrip for scrip roll-over
CR 2025/73 Washington H. Soul Pattinson and Company Limited – combination with Brickworks Ltd – replacement of employee share scheme awards
CR 2025/74 Brickworks Ltd – employee share scheme – disposal of shares under a scheme of arrangement
 

Notices
CR 2025/67ER1 – Erratum Platinum Asia Investments Limited – disposal of shares and special dividend
IT 2516W – Withdrawal Income tax: exclusion from tax for discounts provided under employee share acquisition schemes
TD 93/60W – Withdrawal Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?
TR 2025/2ER1 – Erratum Income tax: aspects of the third party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997
 

2 October 2025
 

Practice statements
PS LA 2025/D2 Self-managed superannuation funds - education directions for contraventions of the Superannuation Industry (Supervision) Act 1993
 

Legislative instrument
F2025L01199 GST-free Supply (Drugs and Medicinal Preparations) Determination 2025
 

1 October 2025
 

Rulings
CR 2025/67 Platinum Asia Investments Limited – disposal of shares and special dividend
CR 2025/68 Flexabike – use of an electric bicycle by an employee
CR 2025/69 Whitefield Industrials Limited – bonus shares issued under Dividend Substitution Plan
TR 2025/2 Income tax: aspects of the third party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997
 

Practical compliance guidelines
PCG 2025/2 – Update Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach
 

Excise guidelines
Excise guidelines for duty-free shops (updated)
Excise guidelines for the tobacco industry (updated)
 

24 September 2025
 

Rulings
CR 2025/63 Domain Holdings Australia Limited – employee share scheme – minimum holding period
CR 2025/64 VGW Holdings Limited – scrip for scrip roll-over
CR 2025/65 GTN Limited – return of capital
CR 2025/66 Indiana Resources Limited – return of capital
TR 2025/1 Income tax: exempt income of international organisations and persons connected with them
 

Determinations
TD 2025/6 Income tax: does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company?
 

Notices
LCR 2021/2A3 – Addendum Non-arm's length income – expenditure incurred under a non-arm's length arrangement
TR 2010/1A4 – Addendum Income tax: superannuation contributions
 

Practice statements
PS LA 2004/14 – Update ATO access to advice for a corporate board on tax compliance risk
 

Practical compliance guidelines
PCG 2025/3 Capital raised for the purpose of funding franked distributions – ATO compliance approach
 

23 September 2025
 

Legislative instrument
F2025L01094 Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025
F2025L01095 A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note - Electricity Distributors and Public Utility Providers) Determination 2025
F2025L01096 A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025
 

18 September 2025
 

Legislative instrument
F2025L01085 Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025
 

17 September 2025
 

Rulings
CR 2025/62 Interleasing (Australia) Limited – digital fringe benefits tax logbook for car logbook and odometer records
 

16 September 2025
 

Legislative instrument
F2025L01097 Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025
 

15 September 2025
 

Legislative instrument
F2025L01064 A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025
F2025L01065 A New Tax System (Goods and Services Tax) (Attribution Rules - Supplies and Acquisitions Relating to Collecting Societies) Determination 2025
 

12 September 2025
 

Legislative instrument
F2025L01055 A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025
 

11 September 2025
 

Practice statements
PS LA 2005/2 – Update Penalty for failure to keep or retain records
PS LA 2011/20 – Update Payment and credit allocation
 

10 September 2025
 

Rulings
CR 2025/58 Silk Logistics Holdings Limited – employee share scheme – disposal of shares under a scheme of arrangement
CR 2025/59 Euroz Hartleys Group Limited – return of capital
CR 2025/60 Euroz Hartleys Group Limited – employee share scheme – return of capital
CR 2025/61 Rugby League Players' Association Limited – employment termination payment
 

5 September 2025
 

Arbitration Memorandum of Understanding
New Zealand Memorandum of Arrangement on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the Government of Australia and the Government of New Zealand
 

3 September 2025
 

Rulings
CR 2025/56 Engenco Limited - employee share scheme - disposal of shares under an off-market takeover
CR 2025/57 Investors Central Limited - Public Preference Shares - off-market share buy-back
PR 2025/13 Swiss Life (Singapore) Pte. Ltd. - Life Asset Portfolio Universal Asia
 

Notices
TD 2014/25A1 - Addendum Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997?
 

Legislative instrument
F2025L1016 Taxation Administration (Withholding Schedules) Instrument (No. 2) 2025