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 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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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 97/1W Superannuation contributions: actuarial method for the calculation of the notional surchargeable contributions factor
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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 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 2018/D8 Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services
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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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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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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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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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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 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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Taxation Ruling IT 2555W – Notice of Withdrawal Income tax : foreign tax credit system – foreign tax credit entitlement of corporate beneficiaries of trusts
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 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
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
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 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.
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.
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
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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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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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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Law Companion Guideline LCG 2016/8DA Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts
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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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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 2003/4W Income tax: University of Canberra – Co-operative Research Centre for Freshwater Ecology Summer Student Scholarships in Freshwater Ecology
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?
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?
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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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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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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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 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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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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