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Legal database
 

11 September 2024
 

Rulings
PR 2024/16 Stela Agri Pty Ltd - Customer Prepay Flexi Agreement
 

10 September 2024
 

Legislative instrument
F2024L01118 Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 1) Determination 2024
F2024L01120 Excise (Blending Exemptions) Instrument 2024
F2024L01121 A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024
F2024L01123 Taxation Administration (Withholding Variation for Certain Payments to US Resident Entertainers Including Athletes) Legislative Instrument 2024
 

5 September 2024
 

Practice statements
PS LA 2005/2 (GA) - update Goods and services tax and time of choice to apply the margin scheme
 

4 September 2024
 

Rulings
CR 2024/53 University of Melbourne - loans from public and private ancillary funds
CR 2024/54 EML Payment Solutions Limited - use of living expenses card facility to acquire a stored value prepaid card
CR 2024/55 Millennium Services Group Limited - scrip for scrip roll-over
PR 2024/14 Carly Car Subscription Agreement
PR 2024/15 AG Warehouse Pty Ltd - June Prepayment Discount Scheme
 

Draft amendments
GSTR 2002/2DC2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
GSTR 2014/2DC2 Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges
 

Notices
GSTR 2014/2DC1W - Withdrawal Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges
 

Decision impact statements
2020/6932 Merchant and Commissioner of Taxation [2024] AATA 1102
 

Practice statements - Update
PS LA 2007/10 - Update Making default assessments: section 36 of the Superannuation Guarantee (Administration) Act 1992
 

3 September 2024
 

interpretation NOW!
Episode 111
 

28 August 2024
 

Determinations
ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921
 

Notices
ED 2024/D1W - Withdrawal Alcohol excise: the addition of water to beer
GST II FL1A6 - Addendum Goods and Services Tax Industry Issues Detailed Food List
 

Practical compliance guidelines
PCG 2024/D2 Personal services businesses and Part IVA of the Income Tax Assessment Act 1936
 

23 August 2024

Synthesised texts of the MLI and Australia's tax treaties
Vietnam Synthesised text of the MLI and the Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income as amended by the 1996 Exchange of Notes and the 2002 Exchange of Letters
 

21 August 2024
 

Rulings
CR 2024/51 VMware LLC – acquisition by Broadcom Inc. – employee share scheme
CR 2024/52 CSR Limited – employee share schemes – disposal of shares under scheme of arrangement
PR 2024/13 Friends Provident International – Global Portfolio – Collective Investments
 

Practice statements
PS LA 2008/15 - Update Taxpayer Alerts
PS LA 2021/1 - Update Application of the promoter penalty laws
 

Legislative instrument
LI 2024/D8 Draft Excise (Concessional Spirits – Class of Persons) Determination 2024
 

Decision impact statements
2021/10317 Fidge and Commissioner of Taxation
VID 253 of 2023 Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation
 

Guide
Update Employees guide for work expenses
 

14 August 2024
 

Rulings
CR 2024/49 Talon Energy Ltd - return of capital
CR 2024/50 Digital Surge Pty Ltd - voluntary administration
 

Determinations
GSTD 2024/D2 Goods and services tax: supplies of sunscreen
 

Practice statements - Update
PS LA 1998/1 Law administration practice statements
 

13 August 2024
 

GST Industry Issues
GST industry issues withdrawal notice What are 'sunscreen preparations for dermal application'?
GST industry issues withdrawal notice When is a sunscreen preparation marketed principally as a sunscreen?
 

9 August 2024

Synthesised texts of the MLI and Australia's tax treaties
Spain Synthesised text of the MLI and the Agreement between Australia and the Kingdom of Spain for avoidance of double taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and Protocol
 

7 August 2024
 

Rulings
CR 2024/46 TASK Group Holdings Limited - scrip for scrip roll-over
CR 2024/47 McGrath Limited - scheme of arrangement and special dividend
CR 2024/48 Magellan Global Fund - exchange of Closed Class Units for new Open Class Units
 

31 July 2024
 

Rulings
CR 2024/45 Prestal Holdings Limited - return of capital and dividends
PR 2024/12 Utmost Silk Life Plan - Singapore
 

Determinations
TD 2024/D2 Income tax: factors taken into account in applying the exceptions to section 99B of the Income Tax Assessment Act 1936 contained in paragraphs 99B(2)(a) and 99B(2)(b)
 

Practice statements
PS LA 2009/4 - Update Decisions made by the Commissioner in the general administration of the taxation laws
 

Practical compliance guidelines
PCG 2024/D1 Section 99B of the Income Tax Assessment Act 1936 - ATO compliance approach
 

24 July 2024
 

Determinations
TD 2024/6 Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee
 

Notices
PR 2021/11A1 - Addendum Tax consequences for Australian policyholders of a Quilter executive investment bond
 

Practice statements
PS LA 2011/4 - Update Collection and recovery of disputed debts
 

22 July 2024
 

interpretation NOW!
Episode 110
 

18 July 2024
 

Practice statements
PS LA 2008/1 (GA) - Update Goods and services tax and input tax credits for acquisitions related to making supplies under a disclosed hire purchase agreement entered into before 1 July 2012 To outline the Commissioner's approach to calculating the input tax credit entitlement for acquisitions that relate to the making of supplies under disclosed hire purchase agreements
PS LA 2007/21 - Update Substituted accounting periods (SAPs)
PS LA 2011/21 - Update Offsetting of refunds and credits against taxation and other debts
 

17 July 2024
 

Rulings
CR 2024/44 Pharmx Technologies Limited - return of capital
 

Determinations
TD 2024/5 Income tax: how the non-arm's length income and capital gains tax provisions interact to determine the amount of statutory income that is non-arm's length income
 

Notices
TR 2022/3ER2 - Erratum Income tax: personal services income and personal services businesses