Draft Taxation Ruling TR 2019/D4 Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

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Draft Taxation Ruling TR 2014/D3 Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997

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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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Taxation Ruling TR 2003/1W Income tax: thin capitalisation – applying the arm’s length debt test

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Class Ruling CR 2003/33W Income tax: Approved Early Retirement Scheme – State Library of Victoria

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Draft Superannuation Contributions Ruling SCR 98/D1 Superannuation contributions: allocated surplus amounts for superannuation contributions tax (surcharge) legislation purposes

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Class Ruling CR 2006/13W Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) Fund

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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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Taxation Ruling IT 2212W – Notice of Withdrawal Income tax: remission of additional tax under sub-section 221YDB(4) 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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Taxation Ruling IT 2469 Income tax: travel expenses for employee long distance truck drivers in receipt of insufficient or no travel allowance

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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 2164 Income tax: medical expenses: teletypewriter units

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Taxation Ruling IT 2148 Income tax : sale of rights to new share issue by trustees for shareholders

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Taxation Ruling IT 2147W – Notice of Withdrawal Income tax: personal guarantees backed by life insurance contracts

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Taxation Ruling IT 2148H – Notice of Archival Income tax : sale of rights to new share issue by trustees for shareholders

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Taxation Ruling IT 2148W – Notice of Withdrawal Income tax: sale of rights to new share issue by trustee for shareholders

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Taxation Ruling IT 2149 Income tax : expenditure incurred in replacing electricity poles

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Taxation Ruling IT 2150 Income tax : trading stock – seed cotton subject to ginning contracts

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Taxation Ruling IT 2149W – Notice of Withdrawal Income tax: expenditure incurred in replacing electricity poles

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Taxation Ruling IT 2150W – Notice of Withdrawal Income tax : trading stock – seed cotton subject to ginning contracts

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Taxation Ruling IT 2151 Income tax : overseas travel expenses

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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 2151W – Notice of Withdrawal Income tax : overseas travel expenses

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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 2154 Income tax: expenses incurred in implementing affirmative action for women programs

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Taxation Ruling IT 2154A – Addendum Income tax: expenses incurred in implementing affirmative action for women programs

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Taxation Ruling IT 2154W – Withdrawal Income tax: expenses incurred in implementing affirmative action for women programs

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Taxation Ruling IT 2155W – Notice of Withdrawal Income tax: allowances paid to cinema employees for working during meal break

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Taxation Ruling IT 2155 Income tax : allowances paid to cinema employees for working during meal break

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Taxation Ruling IT 2156 Income tax : collection and recovery of tax in disputed assessment cases

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Taxation Ruling IT 2156W – Notice of Withdrawal Income tax : collection and recovery of tax in disputed assessment cases.

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Taxation Ruling IT 2159 Income tax : medical expenses : therapeutic treatment : home for mentally handicapped children

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Taxation Ruling IT 2141W – Notice of Withdrawal False or misleading statement

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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 2143 Taxation (unpaid company tax) : trust estates ceasing to exist prior to assessment

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Taxation Ruling IT 2143W – Withdrawal Income tax: taxation (unpaid company tax): trust estates ceasing to exist prior to assessment

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Taxation Ruling IT 2143H – Notice of Archival Taxation (Unpaid Company Tax): trust estates ceasing to exist prior to assessment

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Taxation Ruling IT 2144 Income tax : exemption from medicare levy

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Taxation Ruling IT 2146 Income tax : medical expenses – dietary foods and normal food substitutes for allergy sufferers

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Taxation Ruling IT 2144W – Withdrawal Income tax: exemption from Medicare levy

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Taxation Ruling IT 2146W – Notice of Withdrawal Income tax : medical expenses – dietary foods and normal food substitutes for allergy sufferers

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Taxation Ruling IT 2147 Income tax : personal guarantees backed by life insurance contracts

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Taxation Ruling IT 2137 Income tax : tax instalment deductions – fishermen

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Taxation Ruling IT 2137W – Notice of Withdrawal Income tax: tax instalment deductions – fishermen

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Taxation Ruling IT 2138W – Notice of Withdrawal Exempt income : overseas students – Commonwealth aid programs

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Taxation Ruling IT 2138 (as amended 30/4/85) Exempt income : overseas students – Commonwealth aid programs

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Taxation Ruling IT 2139 Prescribed payments system : retreaded tyres

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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 Ruling IT 2139W – Notice of Withdrawal Prescribed payments system: retreaded tyres

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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 2141 False or misleading statement

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Taxation Ruling IT 2141H – Notice of Archival False or misleading statement

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Taxation Ruling IT 2131W – Notice of Withdrawal Income tax: transfer fees paid to a footballer – imposition of additional tax for incorrect return

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Taxation Ruling IT 2132 Investment allowance – demonstration vehicles

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Taxation Ruling IT 2134 Income tax : social security beneficiary rebates

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Taxation Ruling IT 2132W – Notice of Withdrawal Investment allowance – demonstration vehicles

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Taxation Ruling IT 2134H – Notice of Archival Income tax: Social Security beneficiary rebates

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Taxation Ruling IT 2135 Income tax : home office expenses application of recent court decision

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Taxation Ruling IT 2134W – Notice of Withdrawal Income tax: Social Security beneficiary rebates

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Taxation Ruling IT 2135W – Notice of Withdrawal Income tax : home office expenses application of recent court decision

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Taxation Ruling IT 2136W – Notice of Withdrawal Reduction of provisional tax – in certain circumstances where sub-section 100(2) applies

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Taxation Ruling IT 2136 Reduction of provisional tax – in certain circumstances where sub-section 100(2) applies

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Taxation Ruling IT 2127 (as amended 12/9/85) Supplementary trust stripping settlement guidelines : sub-section 226(1) penalty

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Taxation Ruling IT 2127W – Withdrawal Income tax: supplementary trust stripping settlement guidelines: subsection 226(1) penalty

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Taxation Ruling IT 2127H – Notice of Archival NOTICE OF ARCHIVAL

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Taxation Ruling IT 2126W – Withdrawal Income tax: trust stripping settlement guidelines

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Taxation Ruling IT 2128W – Withdrawal Deductions of P.A.Y.E. tax instalments: director’s fees

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Taxation Ruling IT 2128 Deductions of P.A.Y.E. tax instalments : director’s fees

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Taxation Ruling IT 2129 Tax instalment deductions from payments of salary or wages

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Taxation Ruling IT 2129W – Notice of Withdrawal Income tax: tax instalment deductions from payments of salary or wages

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Taxation Ruling IT 2131 Income tax : transfer fees paid to a footballer – imposition of additional tax for incorrect return

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Taxation Ruling IT 2131H – Notice of Archival Income tax : transfer fees paid to a footballer – imposition of additional tax for incorrect return

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Taxation Ruling IT 2123W – Notice of Withdrawal Income tax: carrying on a business – musician

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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 2122W – Notice of Withdrawal The deductibility of rental expenditure – application of recent court decision

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Taxation Ruling IT 2122 The deductibility of rental expenditure application of recent court decision

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Taxation Ruling IT 2123 Income tax : carrying on a business – musician

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Taxation Ruling IT 2124 Income tax: partnership with partner exempt from income tax – partnership depreciation and investment allowance deductions

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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 2126 Trust stripping settlement guidelines

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Taxation Ruling IT 2126H – Notice of Archival Trust stripping settlement guidelines

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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 2116 Income tax: repairs to income-producing property

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Taxation Ruling IT 2116W – Notice of Withdrawal Income tax: repairs to income-producing property

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Taxation Ruling IT 2117 Income tax: living-away-from-home allowance-electrical mechanic

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Taxation Ruling IT 2117H – Notice of Archival Income tax: living-away-from-home allowance – electrical mechanic

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Taxation Ruling IT 2117W – Notice of Withdrawal Income tax: living-away-from-home allowance – electrical mechanic

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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 2120 Income tax: decentralisation incentives – interest free loans

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Taxation Ruling IT 2120W – Notice of Withdrawal Income tax: decentralisation incentives – interest free loans

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Taxation Ruling IT 2109 Income tax : whether business of primary production carried on

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Taxation Ruling IT 2109W – Notice of Withdrawal Income tax : whether business of primary production carried on

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Taxation Ruling IT 2110W – Notice of Withdrawal Deductions for expenditure on plant used in processing low grade copper ore

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Taxation Ruling IT 2110 Deductions for expenditure on plant used in processing low grade copper ore

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Taxation Ruling IT 2112W – Notice of Withdrawal Income tax instalment deductions from payments of long service leave entitlements

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Taxation Ruling IT 2112 Income tax instalment deductions from payments of long service leave entitlements

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Taxation Ruling IT 2114 Separate net income : the family allowance component of teas payments

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Taxation Ruling IT 2114W – Withdrawal Income tax: separate net income: the family allowance component of TEAS payments

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Taxation Ruling IT 2114H – Notice of Archival Income tax: separate net income: the family allowance component of TEAS payments

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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 2106H – Notice of Archival Supplementary trust stripping settlement guidelines

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Taxation Ruling IT 2106W – Withdrawal Income tax: supplementary trust stripping settlement guidelines

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Taxation Ruling IT 2108 Income tax : tax instalment deductions from earnings of attendants engaged under the attendant care project

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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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Taxation Ruling IT 318 Speech therapy treatment and related expenditure

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Taxation Ruling IT 312 Self-education expenses – travelling expenses

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Taxation Ruling IT 194 Home office expenses

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Taxation Ruling IT 193 Home office expenses – professional persons

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Taxation Ruling IT 192 Home office expenses – solicitor

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Taxation Ruling IT 191 Home office expenses

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Taxation Ruling IT 168 Chimney stacks – depreciation and investment allowance

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Taxation Ruling IT 126 Assessment of medical practitioners

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Taxation Ruling IT 119W – Notice of Withdrawal

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Taxation Ruling IT 44 Application of section 52 where loss is sustained due to contract not being completed

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Taxation Ruling TR 92/14W Income tax: taxation privileges and immunities of prescribed International Organisations and their staff

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Taxation Ruling TR 93/34W Income tax: medical expense rebate – meaning of medical or surgical appliance

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Taxation Ruling TR 2010/2W Income tax: effective life of depreciating assets (applicable from 1 July 2010)

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Ruling

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Find an asset

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Ruling Compendium TD 2008/31EC Compendium

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Ruling Compendium TD 2008/26EC Compendium

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Ruling Compendium TD 2008/30EC Compendium

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Ruling Compendium TD 2008/29EC Compendium

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Ruling Compendium TD 2008/27EC Compendium

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Ruling Compendium TD 2008/24EC Compendium

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Ruling Compendium TD 2008/25EC Compendium

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Ruling Compendium TD 2008/23EC Compendium

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Ruling Compendium TD 2008/22EC Compendium

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Ruling Compendium TD 2008/21EC Compendium

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Ruling Compendium TD 2008/20EC Compendium

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Ruling Compendium TD 2009/21EC Compendium

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Ruling Compendium TD 2009/20EC Compendium

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Ruling Compendium TD 2009/19EC Compendium

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Ruling Compendium TD 2009/18EC Compendium

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Ruling Compendium TD 2009/14EC Compendium

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Ruling Compendium TD 2009/17EC Compendium

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Ruling Compendium TD 2009/5EC Compendium

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Ruling Compendium TD 2009/4EC Compendium

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Ruling Compendium TD 2009/3EC Compendium

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Ruling Compendium TD 2010/21EC Compendium

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Ruling Compendium TD 2010/20EC Compendium

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Ruling Compendium TD 2010/14EC; TD 2010/15EC Compendium

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Ruling Compendium TD 2010/7EC; TD 2010/8EC; TD 2010/9EC Compendium

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Ruling Compendium TD 2011/8EC; TD 2011/9EC; TD 2011/10EC Compendium

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Public advice and guidance compendium TD 2016/19EC Compendium

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Public advice and guidance compendium TD 2016/18EC Compendium

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Public advice and guidance compendium TD 2016/17EC Compendium

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Ruling Compendium TD 2016/6EC Compendium

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Ruling Compendium TD 2018/13EC Compendium

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Ruling Compendium TD 2018/9EC Compendium

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Public advice and guidance compendium TD 2019/14EC Compendium

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Ruling Compendium TD 2019/12EC Compendium

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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 2004/D22 Income tax: the meaning of particular terms in the Government Services Articles of Australia’s tax treaties

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Draft Taxation Ruling TR 2005/D7 Income tax: companies controlled by exempt entities

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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 2005/D5 Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements

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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 2015/D1 Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

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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/D10 Income tax: Trust vesting – amending the vesting date and consequences of a trust vesting

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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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Law Companion Ruling LCR 2018/D5 First Home Super Saver Scheme

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Law Companion Ruling LCR 2018/D2 Residential premises deductions: travel expenditure relating to rental investment properties

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Law Companion Ruling LCR 2018/D1 Purchaser’s obligation to pay an amount for GST on taxable supplies of certain real property

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Ruling Compendium MT 2012/1EC Compendium

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Public advice and guidance compendium GSTR 2006/3EC Compendium

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Ruling Compendium GSTR 2009/4EC Compendium

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Ruling Compendium GSTR 2011/1EC Compendium

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Ruling Compendium GSTR 2012/2EC Compendium

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LCR 2018/3EC Compendium

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

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Taxation Ruling TR 1999/ListW Income tax and other taxes: determinations, rulings, and notices of withdrawal and addendum issued in 1999

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Taxation Ruling TR 2000/ListW Income tax and other taxes: determinations, rulings, and notices of withdrawal and addendum issued in 2000

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Taxation Ruling TR 2001/ListW Income tax and other taxes: determinations, rulings, and notices of withdrawal, addendum and erratum issued in 2001

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Taxation Ruling TR 2002/ListW Income tax and other taxes: determinations, rulings, and notices of withdrawal, addendum and erratum issued in 2002

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Taxation Ruling TR 2003/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addenda and errata issued in 2003

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Taxation Ruling TR 2004/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addenda and errata issued in 2004

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Taxation Ruling TR 2005/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addenda and errata issued in 2005

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Taxation Ruling TR 2006/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2006

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Taxation Ruling TR 2007/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2007

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Taxation Ruling TR 2009/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2009

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Taxation Ruling TR 2008/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2008

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Taxation Ruling TR 2011/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2011

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Taxation Ruling TR 2010/ListW Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2010

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Draft Goods and Services Tax Ruling GSTR 2000/D12 Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses

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Superannuation Contributions Ruling SCR 1999/1W Superannuation contributions: allocated surplus amounts for superannuation (accumulated benefits) schemes

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Superannuation Contributions Ruling SCR 97/1W Superannuation contributions: actuarial method for the calculation of the notional surchargeable contributions factor

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

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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/D4 The superannuation fund for foreign residents withholding tax exemption and sovereign immunity

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Draft Miscellaneous Taxation Ruling MT 2018/D1W – Withdrawal Miscellaneous tax: time limits for claiming an input tax or fuel tax credit

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Draft Taxation Ruling TR 2019/D6 Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets

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Draft Fuel Tax Determination FTD 2019/D1 Fuel tax: fuel tax credits – vehicles and satisfying environmental criteria

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Taxation Ruling TR 96/26W Fringe benefits tax: car parking fringe benefits

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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 2010/10W Income tax and fringe benefits tax: lump sum payments under the ANZ New Career Training Fund and the Past Employee Care Fund

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Goods and Services Tax Ruling GSTR 2000/31W Goods and services tax: supplies connected with Australia

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Draft Goods and Services Tax Ruling GSTR 2019/D2 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)

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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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Miscellaneous Taxation Ruling MT 2022W Fringe benefits tax : purchased goods sold by retailers to employees at cost or above: liability for tax and record keeping requirements

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

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Effective life (by asset)

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A

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B

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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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V

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W

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Transport, postal and warehousing – (46100 to 53090)

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B

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A

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

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

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

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Taxation Ruling TR 93/7W Income tax: whether penalty interest payments are deductible

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Law Companion Ruling LCR 2016/12DCW Superannuation reform: total superannuation balance

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Law Companion Ruling LCR 2018/D10W Non-arm’s length income – expenditure incurred under a non-arm’s length arrangement

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Draft Taxation Ruling TR 2019/D3 Income tax: deductions for expenditure on environmental protection activities

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

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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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Law Companion Ruling LCR 2018/D9 OECD hybrid mismatch rules – the concept of structured arrangement

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Law Companion Ruling LCR 2018/D8 Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services

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Draft Miscellaneous Taxation Ruling MT 2018/D1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit

11/23/2018 17:44
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Taxation Ruling TR 2000/16W Income tax: international transfer pricing – transfer pricing and profit reallocation adjustments, relief from double taxation and the Mutual Agreement Procedure

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Taxation Ruling IT 2561W – Notice of Withdrawal Income tax: capital gains: grants of easements, profits à prendre and licences

10/31/2018 21:01
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Class Ruling CR 2013/6W Income tax: Aquila Resources Limited Long Term Incentive Plan

9/26/2018 14:36
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Class Ruling CR 2014/30W Income tax: Macmahon Holdings Limited 2009 and 2013 Executive Equity Plans

9/26/2018 14:31
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Law Companion Ruling LCR 2018/D7 Base rate entities and base rate entity passive income

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Law Companion Ruling LCR 2018/D6 Expansion of the taxable payments reporting system to contractors in the courier and cleaning industries

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Superannuation Guarantee Determination SGD 94/4W Is a person who provides home based child care an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA)?

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Class Ruling CR 2013/15W Income tax: Leighton Holdings Limited Equity Incentive Plan

7/25/2018 14:36
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Taxation Ruling TR 92/17W Income tax and fringe benefits tax: exemptions for ‘religious institutions’

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

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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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Other services – (94110 to 96030)

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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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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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Miscellaneous Taxation Ruling MT 2001W Freedom of Information Act 1982 – Treatment of Requests for Section 9 Documents

6/27/2018 21:50
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Taxation Ruling TR 93/14W Income tax: medical expenses rebate – fees paid to a hostel for aged or disabled persons

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Taxation Ruling IT 2510W – Notice of Withdrawal Income Tax : Time for an appeal against a decision of the Administrative Appeals Tribunal

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Taxation Ruling TR 2017/2W Income tax: effective life of depreciating assets (applicable from 1 July 2017)

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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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Taxation Ruling IT 2310W – Notice of Withdrawal Income tax : discovery of documents in Part V appeal claim for privilege under secrecy provisions

6/27/2018 8:23
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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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Self Managed Superannuation Funds Determination SMSFD 2014/1W Self Managed Superannuation Funds: does a payment made as a result of a commutation of an account based pension that is a transition to retirement income stream count towards the minimum and maximum annual payment amounts set out in the SIS Regulations for such a pension?

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Law Companion Ruling LCR 2018/D4 Housing affordability measures: contributing the proceeds of downsizing to superannuation

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Law Companion Ruling LCR 2018/D3 Consolidation: churning of joining entities by foreign-owned groups

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Class Ruling CR 2014/16W Income tax: Downer EDI Limited Long Term Incentive Plan

4/4/2018 14:31
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Law Companion Ruling LCR 2018/1 GST on low value imported goods

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Class Ruling CR 2012/22W Income tax: demerger of Lyell Resources Limited by Bondi Mining Limited

3/7/2018 14:41
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Taxation Ruling TR 2005/9W Income tax: record keeping – electronic records

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Law Companion Ruling LCR 2017/D7 Diverted profits tax

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Goods and Services Tax Ruling GSTR 2014/3W Goods and services tax: the GST implications of transactions involving bitcoin

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Taxation Ruling IT 2385W – Notice of Withdrawal Income tax: expenses incurred by beneficiaries of discretionary trusts

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Draft Goods and Services Tax Ruling GSTR 2017/D2 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)

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Draft Goods and Services Tax Ruling GSTR 2017/D1 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)

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Wine Equalisation Tax Ruling Draft Amendment WETR 2009/2 Wine equalisation tax: operation of the producer rebate for other than New Zealand participants

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Wine Equalisation Tax Ruling Draft Amendment WETR 2006/1 Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand

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Wine Equalisation Tax Ruling Draft Amendment WETR 2009/1 Wine equalisation tax: the operation of the wine equalisation tax system

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Taxation Ruling IT 2450W – Notice of Withdrawal Income tax : recognition of income from long term construction contracts

10/18/2017 14:02
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Draft Taxation Ruling TR 2017/D7 Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986?

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Draft Taxation Ruling TR 2017/D8 Income tax: tax treatment of long term construction contracts

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Law Companion Guideline LCG 2016/9DA Superannuation reform: transfer balance cap

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Law Companion Ruling LCR 2017/D6 The business continuity test – carrying on a similar business

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Miscellaneous Taxation Ruling MT 2030W Fringe benefits tax : living-away-from-home allowance benefits

7/12/2017 18:46
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Taxation Ruling IT 113W – Notice of Withdrawal Computer consultant – travelling expenses between home and place of employment

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Taxation Ruling IT 112W – Notice of Withdrawal Deductibility of travelling expenses between residence and place of employment or business

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Taxation Ruling TR 2016/1W Income tax: effective life of depreciating assets (applicable from 1 July 2016)

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Law Companion Ruling LCR 2017/D4 GST on supplies made through electronic distribution platforms

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Law Companion Ruling LCR 2017/D5 When is a redeliverer responsible for GST on a supply of low value imported goods?

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Draft Taxation Ruling TR 2014/D1W Income tax: employee remuneration trust arrangements

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Draft Taxation Ruling TR 2017/D5 Income tax: employee remuneration trusts

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Taxation Ruling TR 2003/5W Income tax and fringe benefits tax: public benevolent institutions

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Draft Taxation Ruling TR 2013/D7W Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income

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Draft Taxation Ruling TR 2017/D3 Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

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Law Companion Ruling LCR 2017/3 Superannuation reform: Superannuation death benefits and the transfer balance cap

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Taxation Ruling IT 2555W – Notice of Withdrawal Income tax : foreign tax credit system – foreign tax credit entitlement of corporate beneficiaries of trusts

4/26/2017 20:49
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Taxation Ruling IT 2533W – Notice of Withdrawal Income tax: film and video tape royalties – whether licensor’s liability to tax is calculated on gross or net receipts

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Taxation Ruling IT 351W – Notice of Withdrawal Certain expenditure on land used for primary production

4/26/2017 16:43
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Taxation Ruling IT 2486W – Notice of Withdrawal Income tax : children’s savings accounts

4/26/2017 16:30
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Taxation Ruling IT 2637W – Notice of Withdrawal Income tax: private companies : loans or advances which represent distributions of profits

4/26/2017 6:14
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Taxation Ruling IT 2620W – Notice of Withdrawal Income tax: assessment of eligible termination payments – determination of forgone benefit part of approved early retirement scheme payments and bona fide redundancy payments made to members of pension funds

4/26/2017 4:13
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Taxation Ruling IT 2568W – Notice of Withdrawal Income tax : tax treatment of U.S. sourced dividend interest and royalty income derived by U.S. citizens resident in Australia

4/19/2017 21:20
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Taxation Ruling IT 2047W – Notice of Withdrawal Australia/New Zealand Double Taxation Agreement Article 15 – teachers and professors

4/19/2017 20:50
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Taxation Ruling IT 2529W – Notice of Withdrawal Income tax : foreign tax credit system – foreign tax credit determinations

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Taxation Ruling IT 2359W – Notice of Withdrawal Income tax : medical expenses – in vitro fertilization

4/19/2017 18:10
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Taxation Ruling IT 355W – Notice of Withdrawal Sharedealing transactions by overseas investors

4/19/2017 17:30
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Taxation Ruling IT 2508W – Notice of Withdrawal Income tax : foreign tax credit system – foreign income to be taken into account when determining foreign tax credits

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Taxation Ruling IT 238W – Notice of Withdrawal Locust fighting fund – deduction for contributions

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Taxation Ruling IT 2445W – Notice of Withdrawal Income tax : the foreign tax credit system – the underlying tax credit

4/19/2017 13:35
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Taxation Ruling IT 226W – Notice of Withdrawal Cattle leasing scheme – deductibility of expenses

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Taxation Ruling IT 2333W – Notice of Withdrawal Income tax : OECD traineeship scheme

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Taxation Ruling IT 2066W – Notice of Withdrawal Double taxation agreement with France

4/19/2017 1:32
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Taxation Ruling TR 2002/6W Income tax: Simplified Tax System: eligibility – grouping rules (*STS affiliate, control of non fixed trusts)

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Taxation Ruling TR 2002/1W Income tax: research and development: plant expenditure (pre 29 January 2001)

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Taxation Ruling IT 90W – Notice of Withdrawal Life insurance companies: general management expenses

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Taxation Ruling IT 2635W – Notice of Withdrawal Income tax : syndicated research and development arrangements

4/12/2017 6:14
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Taxation Ruling IT 2619W – Notice of Withdrawal Income tax: tax liability of professors and teachers visiting Australia from the United Kingdom

4/12/2017 4:13
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Taxation Ruling TR 2002/11W Income tax: Simplified Tax System eligibility – STS average turnover

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Taxation Ruling IT 2163W – Notice of Withdrawal Income tax: purchase and sale of import quota

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Taxation Ruling IT 2513W – Notice of Withdrawal Income tax : margin lending

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Taxation Ruling IT 2234W – Notice of Withdrawal Income tax : business of primary production

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Taxation Ruling IT 2492W – Notice of Withdrawal Income tax : eligible annuities and eligible policies – unreasonable deferral of annuity income

4/5/2017 17:15
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Taxation Ruling IT 2490W – Notice of Withdrawal Income tax : eligible termination payments – approved early retirement scheme payments and bona fide redundancy payments – concessional component and forgone benefit part of eligible termination payment.

4/5/2017 16:56
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Taxation Ruling IT 2476W – Notice of Withdrawal Income tax : taxation incentives for Australian film industry

4/5/2017 16:30
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Taxation Ruling IT 246W – Notice of Withdrawal Seagoing employees: lump sum payments on termination of employment

4/5/2017 16:25
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Taxation Ruling IT 2473W – Notice of Withdrawal Income tax : amounts appropriated by shareholders from a company for their own use; whether deemed dividends assessable in their hands; whether paid out of profits.

4/5/2017 16:13
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Taxation Ruling IT 2453W – Notice of Withdrawal Income tax: spouse rebate

4/5/2017 14:35
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Taxation Ruling IT 2391W – Notice of Withdrawal Income tax : calculation of separate net income of dependants

4/5/2017 14:26
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Taxation Ruling IT 261W – Notice of Withdrawal Fees paid to nursing homes – whether payments to a hospital

4/5/2017 10:07
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Taxation Ruling IT 2319W – Notice of Withdrawal Income tax : director’s fees paid by subsidiary company to full time or part time director of the parent company – requirement on director to pay fees to parent company

4/5/2017 8:51
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Taxation Ruling IT 2585W – Notice of Withdrawal Income tax : capital gains : hobbyists – acquisition and sale of non-listed personal-use assets

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Taxation Ruling IT 2629W – Notice of Withdrawal Income tax: taxation incentives for the Australian film industry

4/5/2017 5:56
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Taxation Ruling IT 2337W – Notice of Withdrawal Income tax : sole parent rebate

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Taxation Ruling IT 2084W – Notice of Withdrawal Income tax : losses & outgoings: financial institutions duty – bank account debits tax

4/5/2017 2:23
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Goods and Services Tax Ruling GSTR 2005/4W Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Goods and Services Tax Ruling GSTR 2005/5W Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Taxation Ruling IT 2227W – Notice of Withdrawal Income tax : interest charged on overdue customer accounts

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Taxation Ruling IT 2489W – Notice of Withdrawal Income tax : business income of minors

3/29/2017 16:56
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Taxation Ruling IT 2667W – Notice of Withdrawal Income tax: trading stock valuation of freshwater crayfish

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Goods and Services Tax Ruling GSTR 2005/5W Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Goods and Services Tax Ruling GSTR 2005/4W Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Law Companion Guideline LCG 2016/12DA Superannuation reform: total superannuation balance

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Taxation Ruling TR 2004/15W Income tax: residence of companies not incorporated in Australia – carrying on business in Australia and central management and control

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Draft Taxation Ruling TR 2017/D2 Income tax: Foreign Incorporated Companies: Central Management and Control test of residency

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Law Companion Guideline LCG 2016/8DA Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts

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Law Companion Ruling LCR 2017/D2 GST on low value imported goods

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Taxation Ruling IT 86W – Notice of Withdrawal Taxation of lump sum leave payments

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Taxation Ruling IT 2626W – Notice of Withdrawal Income tax : commission income of insurance agents and brokers

1/25/2017 4:29
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Sales Tax Ruling ST 2074W – Notice of Withdrawal Sales tax : spoonstraws and drink spoons

12/21/2016 18:49
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Draft Goods and Services Tax Ruling GSTR 2016/D1 Goods and services tax: making cross-border supplies to Australian consumers

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Draft Taxation Ruling TR 2007/D10W – Notice of Withdrawal Income tax: capital gains: capital gains tax consequences of earnout arrangements

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Superannuation Guarantee Determination SGD 94/3W Does the Superannuation Guarantee (Administration) Act 1992 (SGAA) apply to Norfolk Island?

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Draft Taxation Ruling TR 2016/D2 Income tax: distributions from foreign companies – meaning of ‘at the time the distribution is made’ when applying the participation test

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TD 2016/14 Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Ruling TR 2015/2W Income tax: effective life of depreciating assets (applicable from 1 July 2015)

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Goods and Services Tax Determination GSTD 2016/2 Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) prevent refunds of increasing adjustments made under section 19-50 of the GST Act?

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Class Ruling CR 2003/7W Income tax: Exempt Income – Commonwealth Aged Care Nursing Scholarships

5/25/2016 20:50
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Class Ruling CR 2003/4W Income tax: University of Canberra – Co-operative Research Centre for Freshwater Ecology Summer Student Scholarships in Freshwater Ecology

5/25/2016 20:46
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Class Ruling CR 2002/5W Income tax: Exempt Income – ACCV Post-Graduate Research Scholarships

5/25/2016 17:28
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Class Ruling CR 2004/92W Income tax: University of Tasmania – Bachelor of Geomatics Professional Experience Scholarship

5/25/2016 15:58
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Class Ruling CR 2004/94W Income tax: La Trobe University – Student Industry Based Learning Scholarship

5/25/2016 15:58
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Class Ruling CR 2001/68W Income tax: SA Rural Education Scholarship

5/25/2016 15:54
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Class Ruling CR 2006/28W Income tax: Deakin University – The Faculty of Science and Technology Industry Based Learning Program scholarships

5/25/2016 15:51
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Class Ruling CR 2006/3W Income tax: Swinburne University – Industry-Based Learning Scholarship

5/25/2016 15:21
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Class Ruling CR 2005/88W Income tax: Murdoch University Scholarship for Industry Honours and/or Postgraduate Diploma Programs

5/25/2016 15:11
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Class Ruling CR 2009/13W Income tax: Victorian Public Health Training Scheme Scholarships

5/25/2016 15:04
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Class Ruling CR 2010/37W Income tax: University of Melbourne Master of Veterinary Science (Clinical) and Master of Veterinary Studies scholarship

5/25/2016 14:58
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Class Ruling CR 2010/11W Income tax: James Cook University Business Partnership Program Scholarship

5/25/2016 14:58
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Class Ruling CR 2011/62W Income tax: National Awards for Outstanding Teaching and School Leadership

5/25/2016 14:41
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Class Ruling CR 2004/36W Income tax: Department of Education Services WA – Millennium Indigenous Teacher Scholarships

5/25/2016 14:01
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Taxation Ruling TR 98/16W Income tax: international transfer pricing – penalty tax guidelines

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Taxation Ruling TR 97/14W Income tax: reasonable allowances amounts for the 1997-98 income year

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Taxation Ruling TR 98/10W Income tax: reasonable allowances amounts for the 1998-99 income year

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Taxation Ruling TR 1999/7W Income tax: reasonable allowances amounts for the 1999-2000 income year

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Taxation Ruling TR 2000/13W Income tax: reasonable allowances amounts for the 2000-2001 income year

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Taxation Ruling TR 2001/4W Income tax: reasonable allowances amounts for the 2001-2002 income year

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Taxation Ruling TR 2002/12W Income tax: reasonable allowances amounts for the 2002-2003 income year

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Taxation Ruling TR 2003/7W Income tax: reasonable allowances amounts for the 2003-2004 income year

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Taxation Ruling TR 95/26W Income tax: reasonable allowance amounts for the 1995-1996 income year

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Taxation Ruling TR 96/21W Income tax: reasonable allowance amounts for the 1996-1997 income year

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Taxation Ruling IT 2433W – Notice of Withdrawal Income tax : substituted accounting periods : adjustments to taxable income

4/19/2016 12:44
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Miscellaneous Taxation Ruling MT 2047W Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees: update of MT 2045

4/13/2016 18:59
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Miscellaneous Taxation Ruling MT 2051W Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees: update of MT 2047

4/13/2016 18:59
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Miscellaneous Taxation Ruling MT 2043W Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees: update of MT 2040

4/13/2016 18:59
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Miscellaneous Taxation Ruling MT 2045W Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees: update of mt 2040

4/13/2016 18:53
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Miscellaneous Taxation Ruling MT 2040W Fringe benefits tax: living-away-from-home allowance benefits: reasonable food component for expatriate employees

4/13/2016 18:46
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Taxation Ruling IT 2659W – Notice of Withdrawal Income tax: value of goods taken from stock for private use

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Draft Taxation Ruling TR 2016/D1 Income tax: deductibility of expenditure on a commercial website

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Miscellaneous Taxation Ruling MT 2021W Fringe benefits tax : response to questions by major rural organisation

3/16/2016 13:51
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Miscellaneous Taxation Ruling MT 2005/1W What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund?

1/27/2016 20:15
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Goods and Services Tax Advice GSTA TPP 003W Goods and services tax: Can an employer claim input tax credits for expenses incurred on behalf of a superfund?

1/27/2016 14:44
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Taxation Ruling TR 2004/8W Income tax and fringe benefits tax: health promotion charities

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Taxation Ruling TR 98/23W Income tax: mining exploration and prospecting expenditure

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Draft Taxation Ruling TR 2015/D4 Income tax: deductions for mining and petroleum exploration expenditure

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TD 2015/17 Income tax: will a dealing between a life insurance company and another entity in relation to a segregated asset(s) of the company, undertaken by the company solely for the purpose of maintaining a pool of assets out of which to discharge its complying superannuation/FHSA life insurance policy liabilities or exempt life insurance policy liabilities, effect the transfer of an asset(s) ‘from’ or ‘to’ the company’s complying superannuation/FHSA asset pool or its segregated exempt assets (within the meaning of Division 320 of the Income Tax Assessment Act 1997)?

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Draft Taxation Ruling TR 2015/D3 Income tax: taxation of financial arrangements – how section 230-120 of the Income Tax Assessment Act 1997 applies to the taxation of swaps under the accrual/realisation rules in Subdivision 230-B of that Act

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Taxation Ruling TR 2000/11W Income tax: endorsement of income tax exempt charities

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Class Ruling CR 2015/17W Income tax: Vita Group Limited Dividend Reinvestment Plan

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TD 2015/12 Fringe benefits tax: when are the duties of the employment of an employee of an employer who is a government body exclusively performed in, or in connection with, a public hospital or a hospital carried on by a society or association that is a rebatable employer?

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Taxation Ruling TR 2014/4W TR 2014/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2014)

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Draft Taxation Ruling TR 2015/D2 Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

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TD 2015/4 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 2015?

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Taxation Ruling IT 2505W – Notice of Withdrawal Income Tax : Bodies Corporate Constituted Under Strata Title Legislation

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TD 2015/3 Income tax: is the reference to ‘the interest’ as it appears in the phrase at the end of subsection 974-80(2) of the Income Tax Assessment Act 1997 a reference to the interest held by the ‘ultimate recipient’?

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Goods and Services Tax Industry Issues Financial Services Questions and Answers WITHDRAWN – Credit card surcharge – part of consideration for supply

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Class Ruling CR 2010/66W Fringe benefits tax: employers who participate in the Local Government Employees Health Plan

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Self Managed Superannuation Funds Product Ruling SMSFPR 2009/1W The self managed superannuation funds product ruling system

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Product Grants and Benefit Ruling PGBR 2004/1W Product grants and benefits: Energy grants: off-road credits for fishing operations

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Product Grants and Benefits Ruling PGBR 2005/3W Product grants and benefits: Energy grants: off-road credits for agriculture

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Goods and Services Tax Advice GSTA TPP 076W Goods and services tax: are rebates and other trade incentive payments that are bundled into one total amount, treated for GST purposes, as being a rebate or discount that reduces the consideration for the relevant purchases?

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Product Grants and Benefit Ruling PGBR 2005/1W Product grants and benefits: Energy grants: off-road credits for forestry

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Product Grant and Benefit Ruling PGBR 2005/2W Product grants and benefits: Energy grants: off-road credits for mining operations

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Draft Goods and Services Tax Ruling GSTR 2014/D5 Goods and services tax: development lease arrangements with government agencies

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Draft Goods and Services Tax Determination GSTD 2014/D4 Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Goods and Services Tax Advice GSTA TPP 032W Goods and services tax: can a tax invoice show an amount representing combined GST and wine equalisation tax (together sometimes called WEG) instead of the amount of GST?

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