Goods and Services Tax Industry Issues Motor Vehicle Industry Partnership Vehicles provided for evaluation, product launches, raffles etc

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Law Companion Ruling LCR 2018/3 When is a redeliverer responsible for GST on a supply of low value imported goods?

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Goods and Services Tax Determination GSTD 2016/1 Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services) Tax Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition?

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Draft Goods and Services Tax Determination GSTD 2020/D1 Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2019/D1 Goods and services tax: development works in the Australian Capital Territory

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Product Ruling PR 2013/13 Income tax and goods and services tax: consequences for a Seller and Buyer under a White Popi Option Agreement

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Goods and Services Tax Ruling GSTR 2019/2 Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Travel agent fee for visa applications

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Goods and Services Tax Ruling GSTR 2019/1 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Treatment of the domestic leg of an international flight

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Land product supplied to non-residents (as principal)

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Goods and Services Tax Industry Issues Retirement Villages Industry Partnership GST treatment for maintenance fees

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Class Ruling CR 2020/52 Zenith Energy Limited – scheme of arrangement and special dividend

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Class Ruling CR 2020/50 Ellerston Global Investments Limited – scheme of arrangement

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Goods and Services Tax Industry Issues Health Industry Partnership When does a lens become a ‘lens for prescription spectacles’ for the purposes of subsection 38-45(1) and Item 155 of Schedule 3 of the GST Act?

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Class Ruling CR 2020/51 Consolidated Financial Holdings Limited – return of capital

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Class Ruling CR 2020/49 Gindalbie Metals Ltd – return of capital by way of in specie distribution

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Class Ruling CR 2020/48 Lendlease Corporation Limited – stapled securities acquired under the Placement or Securities Purchase Plan

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Product Ruling PR 2020/11 Income tax and fringe benefits tax: tax consequences for Subscribers under a Carly Subscription Agreement

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Class Ruling CR 2020/47 The Hans Pearson v State of Queensland: Applicant’s Settlement Distribution Scheme – distribution received from the settlement sum

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Class Ruling CR 2020/46 The University of Wollongong – early retirement scheme 2020

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Class Ruling CR 2020/44 Alkane Resources Ltd – demerger of Australian Strategic Materials Limited

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Class Ruling CR 2020/45 SIV Capital Limited – return of capital

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Product Ruling PR 2019/2 Income tax: W.A. Blue Gum Project 2019

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Taxation Determination TD 2020/7 Income tax: can capital gains be included under subparagraph 770-75(4)(a)(ii) of the Income Tax Assessment Act 1997 in calculating the foreign income tax offset limit?

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Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Foreign exchange dealings and travellers cheques

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Air transport within Australia

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Goods and Services Tax Industry Issues Retirement Villages Industry Partnership Redeemable preference share and GST exemption

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Ownership of crops before harvest

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Rotten grapes

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance widely used by people without an illness or disability

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Goods and Services Tax Industry Issues Motor Vehicle Industry Partnership Are oils and lubricants purchased by a person with a disability ‘parts’ for the purposes of the subdivision 38-P of the GST Act?

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Goods and Services Tax Industry Issues Mining and Energy Industry Partnership Demurrage and dispatch

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Goods and Services Tax Industry Issues Insurance Industry Partnership Acquisitions directly for the purpose of settling a claim

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Goods and Services Tax Industry Issues Insurance Industry Partnership What is meant by the term subrogation

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Goods and Services Tax Industry Issues Insurance Industry Partnership Excesses – making an acquisition

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Goods and Services Tax Industry Issues Health Industry Partnership What is the GST status of health services provided to more than one person at the same time?

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Goods and Services Tax Industry Issues Food Industry Partnership What is food?

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Goods and Services Tax Industry Issues Food Industry Partnership Prepared food

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Goods and Services Tax Industry Issues Financial Services: Questions and Answers Is an IDPS an entity within the meaning given by the GST Act?

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Goods and Services Tax Industry Issues Financial Services: Questions and Answers Input tax credits and hire purchase – acquisition of a car

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Goods and Services Tax Industry Issues Detailed Food List Details of the GST status of major food and beverage product lines

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Goods and Services Tax Industry Issues Charities Consultative Committee Non-commercial activities of charities, cost of supply and market value tests

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Goods and Services Tax Industry Issues Charities Consultative Committee Second-hand goods

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Goods and Services Tax Industry Issues Charities Consultative Committee ABN and GST registration – flexibility

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Taxation Determination TD 1999/24 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – how may a company satisfy the introductory requirements in paragraphs 128F(3)(a) and 128F(3)(b) that a debenture must be offered on a ‘debenture by debenture’ basis?

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Class Ruling CR 2020/43 Sienna Cancer Diagnostics Ltd – scrip for scrip CGT roll-over relief following merger with BARD1 Life Sciences Ltd

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Class Ruling CR 2020/42 Nova Eye Medical Limited – return of capital

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Taxation Ruling TR 2020/4 Income tax: thin capitalisation – the arm’s length debt test

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Class Ruling CR 2020/41 TPG Telecom Limited – scheme of arrangement, special dividend and scrip dividend

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Draft Taxation Determination TD 2020/D1 Income tax: notional deductions for research and development activities subsidised by JobKeeper payments

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Taxation Ruling IT 2142 (as amended 2/4/85) Income tax : investment allowance – unit of property – construction and acquisition – incurring of expenditure

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Taxation Ruling IT 2140 Tax instalment deductions from earnings of field representatives engaged by banks to service credit card merchants

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Taxation Determination TD 2020/6 Income tax: what is a ‘restructuring’ for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?

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Product Ruling PR 2020/10 Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust – 2020

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Effective life (by industry)

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Agriculture, forestry and fishing – (01110 to 05290)

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Mining – (06000 to 10900)

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Manufacturing – (11110 to 25990)

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Electricity, gas, water and waste services – (26110 to 29220)

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Construction – (30110 to 32990)

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Wholesale trade – (33110 to 38000)

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Retail trade – (39110 to 43209)

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Accommodation and food services – (44000 to 45302)

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Transport, postal and warehousing – (46100 to 53090)

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Information media and telecommunications – (54110 to 60200)

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Financial and insurance services – (62100 to 64200)

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Rental, hiring and real estate services – (66110 to 67200)

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Professional, scientific and technical services – (69100 to 70000)

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Administrative and support services – (72110 to 73200)

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Education and training – (80100 to 82200)

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Arts and recreation services – (89100 to 92099)

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Health care and social assistance – (84010 to 87900)

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Other services – (94110 to 96030)

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Ruling Compendium ER 2012/1EC Compendium

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Ruling Compendium WETR 2009/2EC4 Compendium

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Ruling Compendium MT 2012/2EC Compendium

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Ruling Compendium GSTR 2002/5EC Draft Addendum Compendium

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Class Ruling CR 2020/39 Avita Medical Limited – exchange of shares for Avita Therapeutics, Inc. shares

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Ruling Compendium GSTR 2015/2EC Compendium

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Public advice and guidance compendium GSTR 2019/2EC Compendium

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Ruling Compendium TR 2014/D1EC Compendium

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Class Ruling CR 2020/40 Orora Limited – return of capital and special dividend

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Ruling Compendium TR 2019/4EC Compendium

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Ruling Compendium TR 2020/2EC Compendium

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Ruling Compendium TR 2013/5EC Compendium

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Ruling Compendium TR 2011/6EC Compendium

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Ruling Compendium TR 2011/6EC Compendium

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Taxation Ruling TR 2020/2 Income tax: deductions for expenditure on environmental protection activities

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Class Ruling CR 2014/80 Income tax: Commonwealth Bank of Australia – CommBank PERLS VII Capital Notes

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Restaurant tips

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Excess baggage

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Land fall requirement

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Goods and Services Tax Industry Issues Tourism and Hospitality Industry Partnership Aircraft fees and levies

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Goods and Services Tax Industry Issues Taxi Industry Definition of limousine

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Goods and Services Tax Industry Issues Representatives of Incapacitated Entities In-specie distribution

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Goods and Services Tax Industry Issues Property and Construction Industry Partnership Supply of time share interest

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Goods and Services Tax Industry Issues Representatives of Incapacitated Entities Joint and several liability

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Increasing adjustment under Division 135 of the GST Act

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Increasing adjustment under Division 129 of the GST Act

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Farm ownership and crops

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Sale of farmland – farm business v farmed continuously

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Intent to carry on a farming business

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Sale of farmland – section 38-480 of the GST Act

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Farmed for five years but not immediately prior to the sale

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Tenants fixtures

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Goods and Services Tax Industry Issues Primary Production Industry Partnership Financial arrangements – commodity derivates agreement

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance specifically designed for people with an illness or disability

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum When is a sunscreen preparation marketed principally as a sunscreen?

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Spare parts for medical aids and appliances

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Purchasing or hiring goods through a hospital

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum What are 'sunscreen preparations for dermal application'?

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum What are ‘sunscreen preparations for dermal application’?

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Drugs and medicinal preparations

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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Pharmacist responsibilities

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Goods and Services Tax Industry Issues Motor Vehicle Industry Partnership For luxury car tax purposes, what is the date of importation for a car?

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Goods and Services Tax Industry Issues Mining and Energy Industry Partnership Underlifts/overlifts within a GST Joint venture

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Goods and Services Tax Industry Issues Mining and Energy Industry Partnership Coal – loans and borrows

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Goods and Services Tax Industry Issues Mining and Energy Industry Partnership Precious metal refining

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Goods and Services Tax Industry Issues Insurance Industry Partnership Subrogation and third party payments

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Goods and Services Tax Industry Issues Insurance Industry Partnership Subrogation – imbalance between sections 78-35 and 78-40

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Goods and Services Tax Industry Issues Insurance Industry Partnership Subrogation – will section 78-15 prevail over section 78-35

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Goods and Services Tax Industry Issues Insurance Industry Partnership Net settlements

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Goods and Services Tax Industry Issues Insurance Industry Partnership Layered policies where some of the underwriters are offshore entities

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Goods and Services Tax Industry Issues Insurance Industry Partnership Excesses – several payments over time

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Goods and Services Tax Industry Issues Insurance Industry Partnership Division 78 and subdivision 153-B agreements

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Goods and Services Tax Industry Issues Insurance Industry Partnership Refund of excesses

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Goods and Services Tax Industry Issues Health Industry Partnership Medical services

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Goods and Services Tax Industry Issues Health Industry Partnership Are lens treatments including coatings/tints (hard coat, multicoat, tints, UV filter, mirror coat) subject to GST?

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Goods and Services Tax Industry Issues Health Industry Partnership Goods supplied in the course of supplying a GST-free medical service

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Goods and Services Tax Industry Issues Health Industry Partnership New medical procedures

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Goods and Services Tax Industry Issues Health Industry Partnership Cosmetic procedures

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Goods and Services Tax Industry Issues Health Industry Partnership Section 38-10 Other health services

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Goods and Services Tax Industry Issues Health Industry Partnership Medical services rendered for cosmetic reasons

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Goods and Services Tax Industry Issues Health Industry Partnership Recognised professionals

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Goods and Services Tax Industry Issues Health Industry Partnership Is the service of a hypnotherapist GST-free?

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Goods and Services Tax Industry Issues Health Industry Partnership Are the services of psychotherapists and psychoanalysts GST-free?

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Goods and Services Tax Industry Issues Health Industry Partnership Is the charge for the ongoing monitoring of a ‘medical alert device’ GST-free?

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Goods and Services Tax Industry Issues Health Industry Partnership Are denture repairs or relines GST-free?

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Class Ruling CR 2020/37 Eildon Capital Limited – distribution and creation of a new stapled entity and buy-back of stapled securities

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Goods and Services Tax Industry Issues Health Industry Partnership What is the meaning of ‘artificial teeth’ for the purposes of section 38-45 and Schedule 3 – Item 30?

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Goods and Services Tax Industry Issues Health Industry Partnership Herbal formulae supplied by an acupuncturist

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Class Ruling CR 2020/38 QMS Media Limited – scheme of arrangement and payment of final dividend

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Goods and Services Tax Industry Issues Health Industry Partnership Additional requirement for goods supplied ‘in the course of supplying’ a GST-free ‘other health service’ (herbal medicine and naturopathy only)

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Goods and Services Tax Industry Issues Health Industry Partnership Is a personal alarm unit a ‘medical alert device’ for the purposes of Item 33 of Schedule 3

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Goods and Services Tax Industry Issues Health Industry Partnership Is the installation of medical aids and appliances GST-free under section 38-45?

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Goods and Services Tax Industry Issues Health Industry Partnership Are Overseas Student Health Cover policies GST-free?

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Goods and Services Tax Industry Issues Food Industry Partnership Farm to ‘food’ product transformation

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Goods and Services Tax Industry Issues Financial Services: Questions and Answers Is an IDPS carrying on an enterprise within the meaning given by the GST Act?

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Goods and Services Tax Industry Issues Electronic Commerce Industry Partnership Application of GST to supplies of digital products made to Australian recipients from non-resident suppliers

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Product Ruling PR 2020/9 Income tax: NTT Mahogany Project – 2018-19 to 2021-22 income years

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Class Ruling CR 2020/35 Mirrabooka Investments Limited – bonus share plan

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Class Ruling CR 2020/36 AMCIL Limited – bonus share plan

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Class Ruling CR 2020/34 Longevity Group Australia Limited – off-market share buy-back

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Taxation Ruling TR 2020/3 Income tax: effective life of depreciating assets (applicable from 1 July 2020)

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COVID-19 – frequently asked questions

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Class Ruling CR 2020/32 Aon Group reorganisation – employee share schemes – treatment of shares or rights

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Product Ruling PR 2020/8 Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility

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Product Ruling PR 2020/7 Income tax: W.A. Blue Gum Project 2020

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Class Ruling CR 2020/31 Income tax: AMP Limited – AMP Capital Notes 2

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Class Ruling CR 2020/30 Smartgroup Corporation Ltd and subsidiaries – after tax recipient’s payments made after 31 March but before lodgment of the FBT return

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Product Ruling PR 2020/6 Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) – 2020

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Class Ruling CR 2020/29 Aon plc – exchange of shares for Aon Ireland shares

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Class Ruling CR 2020/28 Encompass Corporation Pty Ltd – scrip for scrip rollover

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Product Ruling PR 2020/5 Income tax: UBS Structured Option and Loan Facility

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Class Ruling CR 2020/27 Cushman & Wakefield Plc – takeover of DTZ Jersey Holdings Ltd – employee share schemes

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Class Ruling CR 2020/26 Suncorp Group Limited – Suncorp Capital Notes 3

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Class Ruling CR 2020/25 Adelaide Airport Limited – provision of car parking facilities using an access card

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Law Companion Ruling LCR 2020/1 JobKeeper payment – decline in turnover test

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Product Ruling PR 2020/4 Income tax: taxation consequences for a borrower being charged an ‘Indexed Rate’ of interest under a home loan

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Class Ruling CR 2020/24 GrainCorp Limited – demerger of United Malt Group Limited

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Class Ruling CR 2020/23 Australian Football League Players’ Association – AFLW competition education and training grants

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Class Ruling CR 2020/22 Djerriwarrh Investments Limited – bonus share plan

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Product Ruling PR 2020/3 Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance

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Class Ruling CR 2020/21 Perth Markets Limited – restructure

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Taxation Ruling TR 2020/1 Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

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Class Ruling CR 2020/20 Trans Pacific Energy Group Ltd – exchange of shares for New Generation Minerals Limited shares

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Taxation Determination TD 2020/4 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 2020

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Product Ruling PR 2020/2 Income tax: taxation consequences of investing in C2 Gateway Deferred Purchase Agreement

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Taxation Determination TD 2020/3 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 2020?

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Taxation Determination TD 2020/2 Income tax: thin capitalisation – valuation of debt capital for the purposes of Division 820

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Class Ruling CR 2020/18 PS&C Limited – return of capital by way of in specie distribution

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Class Ruling CR 2020/19 Multiplex Development and Opportunity Fund – return of capital

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Class Ruling CR 2020/15 Sydney Metro – disturbance payments in respect of the construction of the Sydney Metro West

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Class Ruling CR 2020/17 URB Investments Limited – partial scrip for scrip roll-over

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Class Ruling CR 2020/16 Sydney Metro – disturbance payments in respect of the construction of the Sydney Metro Greater West

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Class Ruling CR 2020/14 SmarTrak Aust Pty Ltd (PoolCar) booking system – use for FBT car logbook records and odometer records

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Product Ruling PR 2020/1 Income tax: tax consequences of investing in equities using Bell Geared Equities Investment (2019 Product Brochure)

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Class Ruling CR 2020/13 Museums Victoria – early retirement scheme 2020

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Class Ruling CR 2020/12 Apex Salary Packaging Pty Ltd – use of an electric bicycle (e-bike) by an employee

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Class Ruling CR 2020/11 BlackWall Limited – demerger of WOTSO Limited

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Class Ruling CR 2020/10 Cardno Limited – demerger of Intega Limited

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Class Ruling CR 2020/8 Keras Resources Plc – demerger of shares in Calidus Resources Limited

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Class Ruling CR 2020/9 Senetas Corporation Limited – return of capital

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Class Ruling CR 2020/7 Department for Health and Wellbeing South Australia – ‘Program 2’ early retirement scheme 2020

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Taxation Determination TD 2020/1 Income tax: value of goods taken from stock for private use for the 2019-20 income year

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Class Ruling CR 2020/1 ERM Power Limited – Scheme of Arrangement and payment of Ordinary Dividend and Special Dividend

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Class Ruling CR 2020/6 Westgold Resources Limited – demerger of Castile Resources Pty Ltd

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Class Ruling CR 2020/4 IFM Australian infrastructure wholesale funds – capital reallocation

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Class Ruling CR 2020/3 Bellamy’s Australia Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2020/5 Australian Football League Players Association – education and training grants

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Class Ruling CR 2020/2 Qantas Airways Limited – off-market share buy-back

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TR 2019/6 Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities

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Practice Statement Law Administration PS LA 2019/D2 Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia’s tax treaties

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Draft Taxation Ruling TR 2019/D7 Income tax: when are deductions allowed for employees’ transport expenses?

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Law Companion Ruling LCR 2019/5 Base rate entities and base rate entity passive income

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Taxation Determination TD 2019/14 Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?

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Class Ruling CR 2019/83 Pacific Energy Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2019/79 Goulburn-Murray Rural Water Corporation – early retirement scheme 2019

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Fuel Tax Determination FTD 2019/1 Fuel tax: fuel tax credits – vehicles and satisfying environmental criteria

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Class Ruling CR 2019/82 Fairbairn Irrigation Network Limited – receipt of shares

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Class Ruling CR 2019/84 Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes

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Class Ruling CR 2019/80 AXA Australia Employers – AXA SA 2019 Classic Plan share offer for Australian employees

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Class Ruling CR 2019/81 AXA Australia Employers – AXA SA 2019 Leveraged Plan share offer for Australian employees

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Taxation Determination TD 2019/13 Income tax: what is an ’employee share trust’?

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Class Ruling CR 2019/77 McMillan Shakespeare Limited – off-market share buy-back

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Class Ruling CR 2019/76 GARDA Diversified Property Fund – return of trust corpus and formation of a stapled security

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Class Ruling CR 2019/75 GARDA Capital Group Stapled Securities – scrip for scrip rollover

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Law Companion Ruling LCR 2019/D4 The superannuation fund for foreign residents withholding tax exemption and sovereign immunity

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Class Ruling CR 2019/74 AIRR Holdings Limited – Scheme of Arrangement and Special Dividend

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Draft Taxation Determination TD 2019/D12 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?

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Class Ruling CR 2019/73 GBST Holdings Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/71 Villa World Limited – Scheme of Arrangement and payment of Special Dividend

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Draft Taxation Ruling TR 2019/D5 Fringe benefits tax: car parking benefits

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Class Ruling CR 2019/72 Utilities Management Pty Ltd – early retirement scheme 2019

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Class Ruling CR 2019/69 The University of Adelaide – early retirement scheme 2019

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Class Ruling CR 2019/70 Suncorp Group Limited – return of capital

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Class Ruling CR 2019/68 Brambles Limited – return of capital

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Class Ruling CR 2019/67 QANTM Group – equity participation scheme for principals

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Draft Taxation Determination TD 2019/D10 Income tax: can capital gains be included under subparagraph 770-75(4)(a)(ii) of the Income Tax Assessment Act 1997 when calculating the foreign income tax offset limit?

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Class Ruling CR 2019/66 Entwined Signage Pty Ltd in-Vehicle Monitoring System – use for car logbook and odometer records

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Class Ruling CR 2019/63 Ruralco Holdings Limited – Exempt Employee Share Plan shares disposed of under scheme of arrangement

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Class Ruling CR 2019/65 Fleetcare Pty Ltd telematics product – use for FBT car logbook and odometer records

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Class Ruling CR 2019/64 Ruralco Holdings Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/62 Placard Pty Ltd – early retirement scheme 2019

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Class Ruling CR 2019/61 South Australian Councils – GST treatment of fees and charges imposed

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Draft Taxation Determination TD 2019/D9 Income tax: commercial debt forgiveness – does the exclusion for debts forgiven for reasons of natural love and affection require that the creditor be a natural person?

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Product Ruling PR 2019/7 Income tax: PPS Mutual Professionals Choice – 2019

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Law Companion Ruling LCR 2019/D3 Non-arm’s length income – expenditure incurred under a non-arm’s length arrangement

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Class Ruling CR 2019/60 Avant Mutual Group Limited – retirement reward dividend

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Class Ruling CR 2019/59 Oceania Capital Partners Limited – off-market share buy-back

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Class Ruling CR 2019/58 DuluxGroup Limited – Employee Share Scheme – Employee Share Investment Plan shares disposed of under scheme of arrangement

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Class Ruling CR 2019/57 Ozinca Australia Pty Ltd – scrip for scrip rollover

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Class Ruling CR 2019/56 Legend Corporation Limited – scheme of arrangement and special dividend

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Taxation Ruling TR 2019/6 Income tax: the ‘in Australia’ requirement for certain deductible gift recipients and income tax exempt entities

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Taxation Ruling TR 2019/4 Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data

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Class Ruling CR 2019/55 Mackay Sugar Limited – conversion of shares and variation of rights

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Class Ruling CR 2019/54 Clients of EROAD (Australia) Pty Ltd who use the EROAD Fuel Tax Credits Product Report information showing litres allocated according to travel generated by EROAD Fuel Tax Credits product for fuel tax credit purposes

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Class Ruling CR 2019/52 Netstar Australia Pty Ltd telematics system – use for FBT car logbook record and odometer records

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Class Ruling CR 2019/53 Department of Health and Human Services – SIL and STAA early retirement scheme 2019

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Product Ruling PR 2019/6 Income tax: taxation consequences of investing in Bell Equity Lever Instalment Receipts

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Class Ruling CR 2019/50 Helpten Pro Vehicle Telematics Solution – use for fringe benefits tax car logbook and odometer records

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Class Ruling CR 2019/51 DuluxGroup Limited – Scheme of Arrangement and payment of interim and special dividends

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Product Ruling PR 2019/5 Income tax: taxation consequences of investing in the Westpac Protected Equity Loan

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Draft Taxation Determination TD 2019/D7 Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust (or trustee for them) is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2019/D6 Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign resident (or temporary resident) beneficiary of a resident non-fixed trust makes because of subsection 115-215(3)?

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Draft Taxation Determination TD 2019/D5 Income tax: tax incentives for early stage investors: what is an ‘expense’ that is ‘incurred’ for the early stage test?

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Class Ruling CR 2019/49 SA Lifetime Support Scheme – under the self-directed support program of services for assessed treatment and care needs

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Class Ruling CR 2019/48 Hivint Pty Limited – Employee Option Plan

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Law Companion Ruling LCR 2019/4 Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services

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Class Ruling CR 2019/47 Victorian Department of Health and Human Services – employment termination payment

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Class Ruling CR 2019/46 Tomago Aluminium Company – early retirement scheme 2019

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Class Ruling CR 2019/45 Spicers Limited – return of capital

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Law Companion Ruling LCR 2019/3 OECD hybrid mismatch rules – concept of structured arrangement

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Class Ruling CR 2019/44 Bialik College – early retirement scheme 2019

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Taxation Determination TD 2019/12 Income tax: what type of costs are debt deductions within scope of subparagraph 820-40(1)(a)(iii) of the Income Tax Assessment Act 1997?

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Law Companion Ruling LCR 2019/2 Consolidation: churning of joining entities

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Class Ruling CR 2019/78 Quiktrak GPS tracking system – use for FBT car logbook records and odometer records

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Class Ruling CR 2019/43 IMB Ltd – off-market share buy-back

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Taxation Determination TD 2019/10 Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?

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Effective life (by asset)

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A

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B

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C

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D

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E

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F

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G

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H

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J

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L

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M

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O

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P

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R

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S

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T

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U

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V

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W

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Class Ruling CR 2019/40 MyLogbook Solution – use for FBT car logbook and odometer records

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Class Ruling CR 2019/42 Amcor Limited – scrip for scrip roll-over

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Class Ruling CR 2019/41 YWCA Canberra Ltd – deductibility of donations under a Payment Direction Deed

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Transport, postal and warehousing – (46100 to 53090)

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Rental, hiring and real estate services – (66110 to 67200)

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Professional, scientific and technical services – (69100 to 70000)

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Retail trade – (39110 to 43209)

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Accommodation and food services – (44000 to 45302)

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Information media and telecommunications – (54110 to 60200)

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Construction – (30110 to 32990)

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Wholesale trade – (33110 to 38000)

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Manufacturing – (11110 to 25990)

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Electricity, gas, water and waste services – (26110 to 29220)

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Mining – (06000 to 10900)

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Effective life (by industry)

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Agriculture, forestry and fishing – (01110 to 05290)

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Draft Goods and Services Tax Ruling GSTR 2019/D1 Goods and services tax: determining the creditable purpose of acquisitions in relation to transaction accounts

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Taxation Ruling TR 2019/5 Income tax: effective life of depreciating assets (applicable from 1 July 2019)

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Arts and recreation services – (89100 to 92099)

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Education and training – (80100 to 82200)

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Administrative and support services – (72110 to 73200)

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Financial and insurance services – (62100 to 64200)

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Class Ruling CR 2019/36 Healthscope Limited – scheme of arrangement and interim dividend

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Class Ruling CR 2019/37 Chalice Gold Mines Limited – return of capital

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Class Ruling CR 2019/39 Talisman Mining Limited – return of capital

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Class Ruling CR 2019/38 Woolworths Group Limited – off-market share buy-back

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Taxation Ruling TR 2019/3 Fringe benefits tax: benefits provided to religious practitioners

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Law Companion Ruling LCR 2019/D2 Non-concessional MIT income

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Taxation Determination TD 2019/9 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 2019?

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Class Ruling CR 2019/35 Employers using the MTData FBT Solution Telematics System and the Electronic FBT Logbook Report for car log book and odometer record-keeping requirements

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Class Ruling 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

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Product Ruling PR 2019/2 Income tax: W.A. Blue Gum Project 2019

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Taxation Determination 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’?

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Law Companion Ruling LCR 2019/1 The business continuity test – carrying on a similar business

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Taxation Ruling TR 2019/2 Income tax: whether penalty interest is deductible

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Class Ruling CR 2019/32 Australian Olympic Committee – medal incentive funding payments

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Class Ruling CR 2019/31 Caltex Australia Limited – off-market share buy-back

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Class Ruling CR 2019/30 Pinewood Community Financial Services Limited – off-market share buy-back

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Superannuation Guarantee Ruling SGR 2009/2 Superannuation guarantee: meaning of the terms ‘ordinary time earnings’ and ‘salary or wages’

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Class Ruling CR 2019/27 Income tax: Community Housing Canberra Limited – deductibility of donations under a Payment Direction Deed

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Class Ruling CR 2019/29 Eureka Funds Management Administration Pty Limited – AXA SA 2018 Classic Plan share offer for Australian employees

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Class Ruling CR 2019/28 Eureka Funds Management Administration Pty Limited – AXA SA 2018 Leveraged Plan share offer for Australian employees

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

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Draft Taxation Ruling TR 2019/D2 Income tax: thin capitalisation – the arm’s length debt test

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Draft Taxation Determination 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?

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Law Companion Ruling LCR 2019/D1 OECD hybrid mismatch rules – targeted integrity rule

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Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business?

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Class Ruling CR 2019/25 Income tax: Thinksmart Limited – return of share capital (depositary interests)

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Class Ruling CR 2019/23 Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 4

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Class Ruling CR 2019/24 Income tax: Thinksmart Limited – return of share capital (ordinary shareholders)

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Class Ruling CR 2019/26 Income tax: Members Equity Bank Limited – Series 2 Capital Notes

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Taxation Determination TD 2019/7 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 2019

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Draft Taxation Determination TD 2019/D2 Income tax: what is a receiver’s obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936?

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Draft Taxation Ruling TR 2019/D1 Income tax: income of international organisations and persons connected with them that is exempt from income tax

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Class Ruling CR 2019/22 Income tax: National Australia Bank Limited – issue of NAB Capital Notes 3

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Taxation Determination TD 2019/6 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2019?

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Taxation Determination TD 2019/5 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 2019?

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Taxation Determination TD 2019/4 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 2019?

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Taxation Determination TD 2019/3 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 2019?

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Draft Taxation Determination

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Class Ruling CR 2019/21 Income tax: Intrepid Mines Limited – return of capital

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Class Ruling CR 2019/20 Income tax: Greencross Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2019/19 Income tax: Department for Health and Wellbeing South Australia Early Retirement Scheme 2019

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Class Ruling CR 2019/18 Income tax: deductibility of donations to Evolve Housing Limited under a Payment Direction Deed

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Taxation Determination TD 2019/2 Income tax: value of goods taken from stock for private use for the 2018-19 income year

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Class Ruling CR 2019/17 Income tax: assessability of payments under the QLD Taxi and Limousine Industry Assistance Scheme

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Class Ruling CR 2019/16 Fringe benefits tax: employer clients of EML Payment Solution Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of the Maxxia Wallet or Remserv Wallet

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Class Ruling CR 2019/15 Income tax: Ardent Leisure Group – restructure

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Class Ruling CR 2019/14 Income tax: Monash Absolute Investment Company Limited – off-market share buy-back

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Taxation Determination TD 2019/1 Income tax: what constitutes ‘use’ (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997?

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Class Ruling CR 2019/12 Income tax: Phileo Australia Limited – selective capital reduction

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Class Ruling CR 2019/11 Income tax: Excelsior Capital Limited (formerly CMI Limited) – off-market share buy-back

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Class Ruling CR 2019/13 Income tax: Invion Limited – return of capital by way of in specie distribution

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Class Ruling CR 2019/10 Income tax: Alterra Limited – demerger of Carbon Conscious Investments Ltd

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Class Ruling CR 2019/9 Income tax: unit for unit roll-over: exchange of units in Ophir High Conviction Fund for replacement units

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Class Ruling CR 2019/8 Fringe benefits tax: clients who use Two10degrees Pty Ltd Global Alerting Platform in Vehicle Management System for car log book and odometer records

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Class Ruling CR 2019/5 Income tax: BHP Group Limited – off-market share buy-back

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Class Ruling CR 2019/4 Fringe benefits tax: employer clients of Police Financial Services Limited, trading as BankVic, who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the BankVic Meals and Entertainment Card

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Class Ruling CR 2019/3 Income tax: Westpac Banking Corporation – Westpac Capital Notes 6

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Class Ruling CR 2019/7 Income tax: Inghams Group Limited – return of share capital

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Class Ruling CR 2019/6 Income tax: Commonwealth Bank of Australia – CommBank PERLS XI Capital Notes

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Class Ruling CR 2019/1 Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited

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Class Ruling CR 2019/2 Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd

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Class Ruling CR 2018/60 Income tax: Wesfarmers Limited – demerger of Coles Group Limited – employee share schemes

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Class Ruling CR 2018/59 Income tax: Wesfarmers Limited – demerger of Coles Group Limited

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Class Ruling CR 2018/56 Income tax: Charles Darwin University Professional Staff Voluntary Early Retirement Scheme 2018

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Class Ruling CR 2018/58 Income tax: Device Technologies Australia Pty Ltd adjustment to employee options

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Class Ruling CR 2018/55 Income tax: Charles Darwin University Academic Staff Voluntary Early Retirement Scheme 2018

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Class Ruling CR 2018/57 Income tax: Rio Tinto Limited – off-market share buy-back

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Product Ruling PR 2018/14 Income tax: taxation consequences of investing in the Macquarie Tailored Portfolio Collar Facility

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Class Ruling CR 2018/54 Income tax: demerger of Cowan Lithium Limited by Tawana Resources NL

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Class Ruling CR 2018/53 Fringe benefits tax: employer clients of Police Financial Services Limited, trading as BankVic, who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the BankVic Everyday Expenses Card

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Taxation Determination TD 2018/16 Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018

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Class Ruling CR 2018/51 Income tax: Folkestone Limited – Scheme of Arrangement and Special Dividend

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Class Ruling CR 2018/50 Income tax: Insurance Australia Group Limited – Distribution and Share Consolidation

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Class Ruling CR 2018/48 Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

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Class Ruling CR 2018/47 Fringe benefits tax: employer clients of Smartgroup Corporation Ltd’s wholly-owned subsidiaries who use the Smartgroup Logbook Solution for car logbook records and odometer records

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Class Ruling CR 2018/44 Income tax: APN Outdoor Group Limited – Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2018/46 Income tax: Macquarie University Academic Staff Early Retirement Scheme 2018-2019

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Product Ruling PR 2018/13 Income tax: tax consequences for Australian Policyholders of an Executive Investment Bond

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Class Ruling CR 2018/43 Income tax: ‘Sydney Water Corporation Networks Business Unit Retirement Scheme 2018/2019’

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Law Companion Ruling LCR 2018/9 Housing affordability measures: contributing the proceeds of downsizing to superannuation

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Class Ruling CR 2018/42 Income tax: Theodore channel scheme – receipt of shares in Theodore Water Pty Ltd

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Law Companion Ruling LCR 2018/8 Expansion of the taxable payments reporting system to courier and cleaning services

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Taxation Ruling TR 2018/7 Income tax: employee remuneration trusts

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Taxation Determination TD 96/35W Income tax: capital gains: when does a person, who on or after 21 September 1989 grants to another a right to cut and remove timber from the grantor’s land, dispose of the right? Is it when the right is granted or when the trees are felled?

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Taxation Determination TD 2018/15 Income tax: capital gains: does CGT event D1 happen if a taxpayer grants an easement, profit à prendre or licence over an asset?

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Class Ruling CR 2018/41 Income tax: Australian Construction Industry Redundancy Trust – deductibility of employer contributions

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Class Ruling CR 2018/40 Income tax: demerger of GlyTherix Ltd by Minomic International Limited

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Law Companion Ruling LCR 2018/7 Residential premises deductions: travel expenditure relating to rental investment properties

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Class Ruling CR 2018/39 Income tax: Fermentum Pty Ltd – transfer of shares to custodian

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Law Companion Ruling LCR 2018/6 Diverted profits tax

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Goods and Services Tax Ruling GSTR 2018/2 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)

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Product Ruling PR 2018/11 Income tax: OnePath Life – OneCare Policy – Life Cover, Total and Permanent Disability Cover and/or Trauma Cover – Value Protector Option

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Class Ruling CR 2018/38 Income tax: Metcash Limited – Off-market share buy-back

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Class Ruling CR 2018/37 Fringe benefits tax: employers using the EROAD System for car log book and odometer records

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Class Ruling CR 2018/36 Income tax: St George channel scheme – receipt of membership interests in Mallawa Irrigation Limited

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Product Ruling PR 2018/9 Income tax and goods and services tax: tax consequences for an Owner entering into a Concurrent Lease with Future Rent Pty Ltd

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Product Ruling PR 2018/10 Income tax and goods and services tax: tax consequences for a Participant in an urBau joint venture project

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Goods and Services Tax Ruling GSTR 2018/1 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)

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Class Ruling CR 2018/34 Income tax: IPE Limited: return of share capital

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Law Companion Ruling LCR 2018/5 First home super saver scheme

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Product Ruling PR 2018/8 Income tax: tax consequences for a Solar Gardener in an Enova Solar Garden Project

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Taxation Ruling TR 2018/6 Income tax: trust vesting – consequences of a trust vesting

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Class Ruling CR 2018/35 Income tax: CSL Limited Non-Executive Director Rights Plan

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Taxation Determination TD 2018/14 Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2018 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

7/25/2018 21:30
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Class Ruling CR 2018/33 Income tax: LifeHealthcare Group Limited – Scheme of Arrangement and payment of Interim Dividend and Special Dividend

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Class Ruling CR 2018/32 Income tax: Mantra Group Limited – Employee Share Scheme – Tax Exempt Share Plan Shares disposed of under Scheme of Arrangement

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Taxation Determination TD 2018/13 Income tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the ‘first interposed entity’) where that payment or loan is an ordinary commercial transaction?

7/18/2018 21:30
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Class Ruling CR 2018/1 Income tax: Bendigo and Adelaide Bank Limited – Converting Preference Shares 4

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Product Ruling PR 2018/7 Income tax: tax consequences of investing in PTrackERS

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Draft Taxation Ruling TR 2018/D2 Fringe benefits tax: benefits provided to religious practitioners

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Class Ruling CR 2018/31 Income tax: sale of Westfield Group stapled securities to Unibail-Rodamco SE – capital gains consequences

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Class Ruling CR 2018/30 Income tax: IFM Infrastructure Funds – Restructure

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Draft Taxation Ruling TR 2018/D1 Income tax: the ‘in Australia’ requirement for certain deductible gift recipients and income tax exempt entities

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Taxation Determination TD 2018/12 Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 – meaning of ‘directly in connection with’

7/4/2018 1:18
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Find an asset

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Ruling

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Other services – (94110 to 96030)

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Arts and recreation services – (89100 to 92099)

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Health care and social assistance – (84010 to 87900)

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Administrative and support services – (72110 to 73200)

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Education and training – (80100 to 82200)

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Professional, scientific and technical services – (69100 to 70000)

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Rental, hiring and real estate services – (66110 to 67200)

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Financial and insurance services – (62100 to 64200)

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Information media and telecommunications – (54110 to 60200)

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Transport, postal and warehousing – (46100 to 53090)

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Accommodation and food services – (44000 to 45302)

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Retail trade – (39110 to 43209)

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Wholesale trade – (33110 to 38000)

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Construction – (30110 to 32990)

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Electricity, gas, water and waste services – (26110 to 29220)

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Manufacturing – (11110 to 25990)

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Mining – (06000 to 10900)

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Agriculture, forestry and fishing – (01110 to 05290)

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Effective life (by industry)

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Taxation Ruling TR 2018/4 Income tax: effective life of depreciating assets (applicable from 1 July 2018)

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Law Companion Ruling LCR 2018/4 Purchaser’s obligation to pay an amount for GST on taxable supplies of certain real property

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Product Ruling PR 2018/6 Income tax: deductibility of interest in relation to an investment in a Chan & Naylor Property Investor Trust

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Taxation Determination TD 2018/10 Income tax: value of goods taken from stock for private use for the 2017-18 income year

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Taxation Ruling TR 2018/4W Income tax: effective life of depreciating assets (applicable from 1 July 2018)

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Health care and social assistance – (84010 to 87900)

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Other services – (94110 to 96030)

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Taxation Ruling TR 2018/5 Income tax: central management and control test of residency

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Class Ruling CR 2018/28 Income tax: deductibility of donations to Bridge Housing Limited under a Payment Direction Deed

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Class Ruling CR 2018/29 Income tax: Tox Free Solutions Limited – Scheme of Arrangement and Special Dividend

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Taxation Determination TD 2018/9 Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee

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Taxation Determination TD 2018/8 Income tax: capital gains: what is the improvement threshold for the 2018-19 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Class Ruling CR 2018/26 Income tax: Macquarie Group Limited – Macquarie Group Capital Notes 3

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Class Ruling CR 2018/24 Income tax: off-market share buy-back: Virgin Australia Holdings Limited

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Class Ruling CR 2018/25 Income tax: treatment of transfer payments to employees – Department of Human Services

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Class Ruling CR 2018/27 Income tax: Mantra Group Limited – Scheme of Arrangement and payment of Special Dividend

6/13/2018 17:44
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Class Ruling CR 2018/23 Income tax: Members Equity Bank – ME Capital Notes

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Class Ruling CR 2018/22 Income tax: employment termination payment – NSW Ministry of Health

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Taxation Determination TD 2018/7 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?

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Taxation Determination TD 2018/6 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2018-19 financial year?

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Class Ruling CR 2018/21 Income tax: Pepper Group Limited Scheme of Arrangement and Payment of Special Dividend

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Luxury Car Tax Determination LCTD 2018/1 Luxury car tax: what is the luxury car tax threshold and the fuel-efficient car limit for 2018-19 financial year?

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Class Ruling CR 2018/20 Income tax: Tasmanian Electro Metallurgical Company Early Retirement Scheme 2018

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Product Ruling PR 2018/5 Income tax: W.A. Blue Gum Project 2018

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Class Ruling CR 2018/19 Income tax: deductibility of donations to MDA Limited under a Donation Deed

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Class Ruling CR 2018/18 Income tax: demerger of Instreet Investment Australia Limited by Instreet Investment Limited

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Class Ruling CR 2018/16 Income tax: Commonwealth Bank of Australia – CommBank PERLS X Capital Notes

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Class Ruling CR 2018/17 Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited

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Class Ruling CR 2018/15 Income tax: Downer EDI Limited 2015, 2016 and 2017 Long Term Incentive Plans

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Class Ruling CR 2018/14 Income tax: scrip for scrip scheme of arrangement: CFC Global Pty Ltd

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Taxation Determination TD 2018/4 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?

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Taxation Determination TD 2018/3 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

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Taxation Determination TD 2018/2 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2018?

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Taxation Determination TD 2018/1 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?

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Taxation Determination TD 2018/5 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?

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Class Ruling CR 2018/13 Fringe benefits tax: employer clients of the Eclipx Group who participate in its bus travel benefit scheme

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Product Ruling PR 2018/4 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

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Class Ruling CR 2018/12 Income tax: Westpac Banking Corporation – Westpac Capital Notes 5

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Law Companion Ruling LCR 2018/2 GST on supplies made through electronic distribution platforms

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Law Companion Ruling LCR 2018/1 GST on low value imported goods

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Class Ruling CR 2018/11 Income tax: ‘Cunningham Lindsey Australia Early Retirement Scheme 2018’

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Taxation Ruling TR 2018/3 Income tax: tax treatment of long term construction contracts

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Product Ruling PR 2016/7W Income tax: tax consequences of investing in equities using the Macquarie Geared Equities Investment plus (2013 Product Brochure)

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Class Ruling CR 2018/10 Income tax: Beerenberg Early Retirement Scheme 2018

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Taxation Ruling TR 2018/2 Income tax: record keeping and access – electronic records

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Product Ruling PR 2018/1 Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund

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Class Ruling CR 2018/9 Income tax: bonus share plan: Cedar Woods Properties Limited

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Class Ruling CR 2018/7 Income tax: Eneabba Gas Limited – return of capital by way of in specie distribution

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Class Ruling CR 2018/6 Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend

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Class Ruling CR 2018/5 Income tax: scrip for scrip roll-over: acquisition of units in EQT Emerging Companies Fund by SGH Professional Investor Emerging Companies Trust

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Class Ruling CR 2018/4 Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)

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Taxation Ruling TR 2018/1 Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project

1/24/2018 10:07
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