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

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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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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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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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Law Companion Ruling LCR 2017/D7 Diverted profits tax

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

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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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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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