Class Ruling CR 2021/62 Quest Payment Systems Pty Ltd – evidence of a deduction for donations made to a deductible gift recipient via the use of an electronic donation collection device
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Class Ruling CR 2021/59 New South Wales Minerals Council Limited – access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken
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Product Ruling PR 2021/4 Income tax: taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd
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Product Ruling PR 2021/3 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 – 2021
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Class Ruling CR 2021/24 Uber Australia Pty Ltd – promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform
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Class Ruling CR 2021/15 CU Health Pty Limited – exempt benefits relating to work-related medical examinations, medical screenings, preventative health care and counselling of employees
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Draft Taxation Ruling TR 2021/D1 Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
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Class Ruling CR 2021/3 Intelematics Australia Pty Limited CONNECT tracking and fleet management solution – use for FBT car logbook and odometer records
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Taxation Ruling TR 2020/5 Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia’s tax treaties and the payer’s withholding obligations
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Draft Taxation Ruling TR 2010/D1 Income tax: the relevance of ‘economic compulsion’ in deciding whether an issuer of a financing arrangement has an ‘effectively non-contingent obligation’ for the purposes of section 974-135 of the Income Tax Assessment Act 1997
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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 Ruling GSTR 2020/1 Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts
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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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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 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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Taxation Ruling IT 2214 Income tax: remission under sub-section 227(3) (previously sub-section 226(3)) of additional tax for late lodgment imposed by section 222 (previously sub-section 226(1)) of the Income Tax Assessment Act in cases of voluntary disclosure of non-lodgment of returns
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Taxation Ruling IT 2213W – Notice of Withdrawal Income tax: remission under subsection 221AG(7C) of additional tax imposed by subsections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act
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Taxation Ruling IT 2213 Income Tax: remission under sub-section 221AG(7C) of additional tax imposed by sub-sections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act.
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Draft Superannuation Contributions Ruling SCR 97/D1 Superannuation contributions: actuarial method for the calculation of the notional surchargeable contributions factor
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Draft Miscellaneous Taxation Ruling MT 2005/D1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
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Taxation Ruling IT 2153 Income tax : exempt income – societies, associations or clubs established for the purpose of contesting the defence of the America’s cup
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Taxation Ruling IT 2153W – Withdrawal Income tax: Exempt Income – societies, associations or clubs established for the purpose of contesting the defence of the America’s Cup
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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 2140W – Notice of Withdrawal Tax instalment deductions from earnings of field representatives engaged by banks to service credit card merchants
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Taxation Ruling IT 2125 Prescribed payments system – credit for deductions of tax from prescribed payments made to a partnership, or the trustee of a trust estate
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Taxation Ruling IT 2124W – Withdrawal Income tax: partnership with partner exempt from income tax – partnership depreciation and investment allowance deductions
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Taxation Ruling IT 2125W – Notice of Withdrawal Prescribed payments system – credit for deductions of tax from prescribed payments made to a partnership, or the trustee of a trust estate
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Taxation Ruling IT 2115W – Notice of Withdrawal Income Tax : Home Office Expenses, Overseas Travel Expenses, Entertainment Expenses, Clothing and Dry Cleaning Claimed by Magistrate
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Taxation Ruling IT 2118 Whether resident of zone area. – resident of zone B present in zone A for less than 6 months of the year. – work in off-shore area – whether entitled to zone rebate.
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Taxation Ruling IT 2118W – Notice of Withdrawal Whether resident of zone area. – resident of zone B present in zone A for less than 6 months of the year. – work in off-shore area – whether entitled to zone rebate.
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Taxation Ruling IT 2115 Income tax : home office expenses, overseas travel expenses, entertainment expenses, clothing and dry cleaning claimed by magistrate
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Taxation Ruling IT 2108W – Notice of Withdrawal Income tax: tax instalment deductions from earnings of attendants engaged under the attendant care project
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Draft Taxation Ruling TR 2003/D2 Income tax: Application of Section 27CAA and the Foreign Investment Fund measures to the transfer of benefits in a non-resident employer sponsored superannuation fund to an individual pension transfer policy maintained overseas by an Australian resident
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Draft Taxation Ruling TR 2005/D4 Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries
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Draft Taxation Ruling TR 2014/D2 Income tax: the application of the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 to foreign currency hedging transactions
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Draft Taxation Ruling TR 2017/D11 Income tax: capital allowances: expenditure incurred by a service provider in collecting and processing multi-client seismic data
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Draft Taxation Ruling TR 2017/D9 Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project
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