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

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Ruling Compendium MT 2012/2EC Compendium

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

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

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

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

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

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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

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

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Law Companion Ruling LCR 2016/3 Small Business Restructure Roll-over: genuine restructure of an ongoing business and related matters

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Law Companion Ruling LCR 2015/1 Law companion rulings: purpose, nature and role in ATO’s public advice and guidance

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Taxation Ruling IT 2417A1 – Addendum Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends

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Draft Product Grant and Benefit Ruling PGBR 2012/D1 Product Stewardship (Oil) Benefit: the meaning of the expression ‘goods produced from used oil’ and the terms ‘filtered’, ‘de-watered’, and ‘de-mineralised’ for the purposes of the Product stewardship for oil benefit scheme.

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Miscellaneous Taxation Ruling MT 2012/3 Administrative penalties: voluntary disclosures

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Taxation Determination TD 2012/2 Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?

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Taxation Ruling TR 2011/5 Income tax: objections against income tax assessments

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Taxation Determination TD 2011/19 Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges?

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Miscellaneous Taxation Ruling MT 2011/1 Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory

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Miscellaneous Taxation Ruling MT 2008/1 Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard

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Miscellaneous Taxation Ruling MT 2008/2 Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable

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Taxation Ruling IT 2344A2 – Addendum Income tax: trust schemes with non-resident beneficiaries: assessing guidelines: determination of objections: settlement guidelines

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Sales Tax Ruling ST 2198W – Notice of Withdrawal Sales tax: solar panels

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Taxation Ruling TR 2006/11 Private Rulings

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Taxation Ruling TR 2006/10 Public Rulings

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Draft Taxation Determination TD 2006/D17 Income tax: are there circumstances when a balancing adjustment for a car is worked out under section 40-370 instead of section 40-285 of the Income Tax Assessment Act 1997?

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Class Ruling CR 2005/53 Income tax: assessable income: Department of Finance and Administration and Department of the Treasury employees deployed to Nauru

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Goods and Services Tax Ruling GSTR 2001/3 Goods and Services Tax: GST and how it applies to supplies of fringe benefits

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Taxation Ruling TR 2001/3 Income tax: penalty tax and trusts

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Taxation Determination TD 2000/54 Income tax: Can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under section 27-35 of A New Tax System (Goods and Services Tax) Act 1999?

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Taxation Determination TD 2000/53 Income tax : Can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods , some of four weeks and others of five weeks , calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods ?

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Product Ruling PR 1999/26W Income tax: Beechworth Winegrape Project

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Taxation Ruling IT 204W – Notice of Withdrawal Investment allowance – fire-proof security cabinets

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Taxation Ruling TR 92/8W Income tax: deductibility of self education expenses

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Taxation Ruling IT 7W – Notice of Withdrawal Rates of depreciation – curtain and drapes

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Taxation Ruling IT 1A – Third Addendum Taxation Ruling System: explanation and status

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Taxation Determination TD 96/11 Income tax: general insurance: what obligations does an Australian insurer have under the Income Tax Assessment Act 1936 (‘the Act’) when an election is made under subsection 148(2) of the Act?

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Taxation Determination TD 95/42 Income tax: can a premium paid by an employer on a trauma insurance policy in respect of an employee be an allowable deduction to the employer?

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Taxation Ruling IT 2482A – Addendum Income tax : credit card receipts: documentary evidence required to substantiate certain expenses

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Taxation Ruling IT 2344A – Addendum Income Tax : trust schemes with non-resident beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Determination TD 94/68 Income tax: who is responsible for lodgment of a company income tax return if both a receiver/manager and a liquidator have been appointed ?

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Taxation Ruling IT 230H – Notice of Archival Leasing of cattle – deductibility of costs

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Taxation Ruling TR 94/3 Income tax: tax shortfall penalties: calculation of a tax shortfall and allocation of additional tax

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Taxation Ruling TR 94/7 Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner’s discretion to remit penalty otherwise attracted

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Taxation Determination TD 93/226 Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay any recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?

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Taxation Determination TD 93/226 Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay any recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?

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Taxation Determination TD 93/222 Income tax: do documents, prepared prior to the completion of tax returns and showing an analysis of shareholdings for the purpose of establishing continuity of ownership, constitute source documents under the guidelines for Access to Professional Accounting Advisors’ Papers?

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Taxation Determination TD 93/210 Income tax: Offshore Banking Units (OBU) – does the definition of advisory activity in section 121D(7) encompass advising an offshore debt investor or offshore borrower in an offshore leveraged lease which has an Australian end-user?

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Taxation Determination TD 93/195 Income tax: to what extent is a registration fee for a Continuing Professional Development (CPD) seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?

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Taxation Ruling IT 1A – Second Addendum Taxation Ruling System: explanation and status

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Taxation Determination TD 93/54 Income tax: compliance with Taxation Ruling TR 92/7 Life Assurance Companies – Total Income: application of section 170AA and the former section 223.

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Taxation Determination TD 93/50 Income tax: do amounts withheld from payments for work and services constitute ‘an amount of relevant tax … paid by a person’ for the purposes of subsection 9(1) of the Taxation (Interest on Overpayments and Early Payments) Act 1983 ?

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Taxation Determination TD 93/10 Income tax: is a bankrupt allowed a deduction for losses incurred before bankruptcy, or for later voluntary payments made towards a released debt under sections 79E, 79F, 80, 80AAA and/or 80AA of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/10 Income tax: is a bankrupt allowed a deduction for losses incurred before bankruptcy, or for later voluntary payments made towards a released debt under sections 79E, 79F, 80, 80AAA and/or 80AA of the Income Tax Assessment Act 1936?

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Draft Taxation Ruling TR 92/D38 Income tax: basis of assessment of interest derived and incurred by financial institutions

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Draft Taxation Ruling TR 92/D37 Income tax: assessability of incentives (manufacturers’ credits) arising from the purchase or order of new aircraft

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Draft Taxation Ruling TR 92/D35 Income tax: whether penalty interest payments are deductible

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Draft Taxation Ruling TR 92/D34 Income tax: valuation of trading stock subject to obsolescence or other special circumstances

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Taxation Determination TD 92/159 Income tax: is a beneficiary under a legal disability (for example under 18 or mentally incapacitated) required to lodge a return where a distribution from one trust (other than a corporate or public trading trust) is the beneficiary’s only source of income?

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Taxation Determination TD 92/150 Income Tax: can an amount of interest payable to a taxpayer under the Taxation (Interest on Overpayments and Early Payments) Act 1983 be applied by the Commissioner against an amount of tax which is assessed but not yet due and payable by the taxpayer?

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Taxation Ruling IT 1A – Addendum Taxation Ruling System: explanation and status

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CGT Determination Number 1 TD 1 Capital Gains: What are CGT determinations?

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Taxation Ruling IT 2654 Income tax: approved form of actuarial certificate in relation to deductions to be allowed for expenditure incurred on or after 1 January 1990 in gaining the investment component of certain life assurance premiums

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Taxation Ruling IT 2634 Income tax: the application of tax file number arrangements to loans to government bodies and bodies corporate

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Taxation Ruling IT 2612 Income tax: assessability of fellowship moneys received from an overseas university

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Taxation Ruling IT 2573 Income tax : approved form and manner of notices in relation to the taxation of superannuation business and benefits.

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Taxation Ruling IT 2482 Income tax : credit card receipts: documentary evidence required to substantiate certain expenses

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Taxation Ruling IT 2467 Income tax : adoption of cut off date earlier than end of financial year or of substituted accounting period

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Taxation Ruling IT 2464 INCOME Tax : requests for adjournment of taxation appeals pending outcome of criminal proceedings

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Miscellaneous Taxation Ruling MT 2037 Miscellaneous taxes: administrative law: guidelines for preparing statement of reasons for decision

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Taxation Ruling IT 2434 Income tax: split-dollar insurance arrangements

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Taxation Ruling IT 2417 Income tax: imputation of company tax: form approved by commissioner of taxation for issue to shareholders receiving dividends

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Taxation Ruling IT 2358 Income Tax : trust schemes with resident minor beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Ruling IT 2353 Income Tax : effect of company dissolutions on taxation disputes

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Taxation Ruling IT 2344 Income Tax : trust schemes with non-resident beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Ruling IT 2321 Income tax : fees paid to part-time members of governmental tribunals, committees, etc – requirement on member to pay fees into partnership account

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Taxation Ruling IT 2318 Income Tax : appeals to a court : applications by commissioner for security for costs

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Taxation Ruling IT 2309 Income tax : documents exempt from disclosure under freedom of information act by reason of secrecy provisions

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Taxation Ruling IT 2298 Income Tax : applications by taxpayers for adjournments of proceedings before administrative tribunals

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Taxation Ruling IT 2250 Income Tax : issue of assessments where commissioner appeals against adverse decision of taxation board of review or court directly in taxpayer’s favour : advice to taxpayers : remission of additional tax for late payment

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Taxation Ruling IT 2079 S.218 notices – sale of mortgaged properties

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Taxation Ruling IT 2072 Notice to produce books, documents and other papers

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Miscellaneous Taxation Ruling MT 2005 Freedom of Information Act 1982. Taxation Rulings – Pre 1 December 1982 Series (Referred to for convenience as conversion rulings)

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Taxation Ruling IT 1 Taxation Ruling system: explanation and status

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Taxation Ruling IT 208 Disability insurance – deductibility of premiums and assessability of benefits

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Taxation Ruling IT 224 Levies payable by wheatgrowers to Wheat Board

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Taxation Ruling IT 81 Trading stock: hire and rental business

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Taxation Ruling IT 234 Amended assessments – deductions for losses: calculation of average income

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Taxation Ruling IT 234 Amended assessments – deductions for losses: calculation of average income

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Taxation Ruling IT 348 The meaning of present entitlement

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Taxation Ruling IT 241 Loss on disposal of plant used only partly for income-producing purposes

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