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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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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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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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 2009/2EC Compendium

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Ruling Compendium TD 2009/1EC 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 2010/12EC Compendium

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Ruling Compendium TD 2010/11EC Compendium

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Ruling Compendium TD 2010/10EC Compendium

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

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Ruling Compendium TD 2010/1EC Compendium

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Ruling Compendium TD 2011/24EC Compendium

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Ruling Compendium TD 2011/22EC Compendium

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Ruling Compendium TD 2011/21EC Compendium

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Ruling Compendium TD 2011/19EC Compendium

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Ruling Compendium TD 2011/16EC Compendium

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Ruling Compendium TD 2011/15EC Compendium

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Ruling Compendium TD 2011/12EC Compendium

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Ruling Compendium TD 2011/7EC Compendium

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

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Ruling Compendium TD 2011/1EC Compendium

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Ruling Compendium TD 2012/21EC Compendium

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Ruling Compendium TD 2012/22EC Compendium

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Ruling Compendium TD 2012/18EC Compendium

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Ruling Compendium TD 2012/13EC Compendium

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Ruling Compendium TD 2012/12EC Compendium

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Ruling Compendium TD 2012/11EC Compendium

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Ruling Compendium TD 2012/10EC Compendium

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Ruling Compendium TD 2012/8EC Compendium

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Ruling Compendium TD 2013/21EC Compendium

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Ruling Compendium TD 2013/18EC Compendium

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Ruling Compendium TD 2014/25EC Compendium

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Ruling Compendium TD 2014/14EC Compendium

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Ruling Compendium TD 2014/12EC Compendium

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Ruling Compendium TD 2014/D7EC Compendium

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Ruling Compendium TD 2015/12EC Compendium

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Ruling Compendium TD 2015/20EC Compendium

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Ruling Compendium TD 2015/19EC Compendium

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Ruling Compendium TD 2015/18EC Compendium

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Ruling Compendium TD 2015/10EC Compendium

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Ruling Compendium TD 2015/2EC 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 2016/D1EC 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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Public advice and guidance compendium TD 2019/13EC 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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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 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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Taxation Ruling TR 96/26W Fringe benefits tax: car parking fringe benefits

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Effective life (by asset)

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A

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

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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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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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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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Find an asset

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Ruling

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Other services – (94110 to 96030)

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Arts and recreation services – (89100 to 92099)

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Health care and social assistance – (84010 to 87900)

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Administrative and support services – (72110 to 73200)

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Education and training – (80100 to 82200)

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Professional, scientific and technical services – (69100 to 70000)

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Rental, hiring and real estate services – (66110 to 67200)

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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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Wholesale trade – (33110 to 38000)

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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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Mining – (06000 to 10900)

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Agriculture, forestry and fishing – (01110 to 05290)

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Effective life (by industry)

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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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Taxation Ruling TR 2005/9W Income tax: record keeping – electronic records

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

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

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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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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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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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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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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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Taxation Ruling IT 2527W Income tax : foreign tax credit system – procedures in relation to claims for foreign tax paid

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Draft Taxation Ruling TR 2014/D5 Income tax: special conditions for various entities whose ordinary and statutory income is exempt

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Taxation Ruling TR 2013/4W TR 2013/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2013)

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TD 2014/14 Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997?

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TD 2014/12 Income tax: which accounting principles must a financial report be prepared in accordance with in order to satisfy paragraphs 230-150(1)(a), 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of the Income Tax Assessment Act 1997?

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Draft Taxation Ruling TR 2014/D4 Income tax: transfer pricing: documentation requirements

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TD 2014/3 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 2014?

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Draft Taxation Ruling TR 2013/D8 Income tax: satisfying the ‘carrying on a business at or through a permanent establishment’ requirement in section 23AH where a company is taken to have a permanent establishment (PE) in relation to substantial equipment

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Draft Taxation Ruling TR 2013/D7 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 2013/D6 Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

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Draft Taxation Ruling TR 2012/D5W Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997

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Draft Taxation Ruling TR 2013/D5 Income tax: the application of the ships and aircraft article of Australia’s tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non resident shipowner or charterer

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Draft Taxation Ruling TR 2013/D4 Petroleum resource rent tax: what does ‘involved in or in connection with exploration for petroleum’ mean?

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Taxation Ruling IT 2571W – Withdrawal Income tax: application of sections 160AQT and 160AQU to continuously complying Fixed Interest Approved Deposit Funds to which section 290A also applies

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

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Taxation Ruling IT 2236W – Withdrawal Income tax: plant purchased under hire purchase agreements – treatment of hire purchase charges

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Taxation Ruling IT 2224W – Withdrawal Income tax: Credit Unions: Guarantee Funds – payments to and from Guarantee Funds

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Taxation Ruling TR 95/28W Income tax: life insurers and friendly societies – effect of 1994 amendments to Division 8 and Division 8A of the Income Tax Assessment Act 1936

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Taxation Ruling IT 209W – Withdrawal Income tax: deductibility of lease payments on farm sheds

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Taxation Ruling TR 2012/2W TR 2012/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2012)

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Taxation Ruling TR 2005/3W Income tax: attributed personal services income that is foreign income – allowance of a foreign tax credit to an individual where foreign tax paid by a personal services entity

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Draft Taxation Ruling TR 2013/D3 Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936.

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Draft Taxation Ruling TR 2013/D2 Income tax: commercial software developers: derivation of income from agreements for the right to use proprietary software and the provision of related services.

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Taxation Ruling IT 2441W – Notice of Withdrawal Income tax : section 23AG : foreign service period that commenced before 1 July 1987 or straddles more than one income year : determination of period of foreign service

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Draft Taxation Ruling TR 2013/D1 Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

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Taxation Ruling IT 2258W – Notice of Withdrawal Income tax : election expenses: deductibility of expenditure incurred and effect of public funding of elections

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Draft Taxation Ruling TR 2010/D6W – Notice of Withdrawal Petroleum resource rent tax: deductibility of expenditure to procure the carrying on or providing of operations, facilities or other things by another person in relation to a petroleum project, as provided by section 41 of the Petroleum Resource Rent Tax Assessment Act 1987

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Draft Taxation Ruling TR 2010/D5W – Notice of Withdrawal Petroleum resource rent tax: excluded expenditure under paragraphs 44(j) and 44(k) of the Petroleum Resource Rent Tax Assessment Act 1987 – administrative, accounting, wages, salary, other work costs, and overhead expenditure; land or buildings for use in accounting or administration not adjacent to the operations site

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Draft Taxation Ruling TR 2010/D4W – Notice of Withdrawal Petroleum resource rent tax: general pre-conditions common to deductibility of expenditure of a kind referred to in sections 37, 38 and 39 of the Petroleum Resource Rent Tax Assessment Act 1987

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Draft Taxation Ruling TR 2012/D6 Income tax: research and development tax offsets: feedstock adjustments

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Draft Taxation Ruling TR 2012/D5 Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997

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Taxation Ruling TR 98/3W Income tax: treatment of receipts for dealing with or disclosing mining, quarrying or prospecting information

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Taxation Ruling TR 2004/3W Income tax: taxation of foreign life assurance

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Taxation Ruling TR 2011/2W Income tax: effective life of depreciating assets (applicable from 1 July 2011)

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Taxation Ruling TR 96/15W Income tax: foreign tax credit system: issues relating to the practical application of section 23AG

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Taxation Ruling IT 2262W – Notice of Withdrawal Income tax : liability – amateur athletes (resident and non-resident) trust funds and other payments

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Taxation Ruling TR 2007/4W Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate

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Taxation Ruling TR 97/1W Income tax: Commonwealth benefits received by nursing homes

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Taxation Ruling TR 2003/11W Income tax: the interpretation of the general exclusion provision of the Dependent Personal Services Article, or its equivalent, of Australia’s Double Tax Agreements

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Draft Taxation Ruling TR 2012/D4 Income tax: the identification of ’employer’ for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia’s tax treaties

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Draft Taxation Ruling TR 2012/D3 Income tax: capital allowances: treatment of open pit mine site improvements

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Taxation Ruling IT 2575W – Notice of Withdrawal Income tax: Malaysian Government service pension – paragraph 18(2) Australia/Malaysia double taxation agreement

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Taxation Ruling IT 2665W – Notice of Withdrawal Income tax: Swedish, Danish, Finnish, Dutch and Malaysian Government pensions paid to Australian residents

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Draft Taxation Ruling TR 2012/D2 Income tax: assessability of amounts received in respect of legal costs incurred in disputes concerning termination of employment

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Taxation Ruling TR 2004/10W Income tax: the assessability of salary and wages derived under teacher exchange programs between Australia and the United States

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Draft Taxation Ruling TR 2011/D8 Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010

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Draft Taxation Ruling TR 2011/D7 Income tax: taxation of financial arrangements – application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

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Taxation Ruling IT 2446W – Notice of Withdrawal Income tax: foreign tax credit system: allowable deductions referrable to foreign income

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Draft Taxation Ruling TR 2011/D6 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

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Draft Taxation Ruling TR 2010/D9W – Notice of Withdrawal Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

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Draft Taxation Ruling TR 2011/D5 Income tax: school or college building funds

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Taxation RulingTaxation Ruling TR 96/8W Income tax: school and college building funds TR 96/8W Income tax: school and college building funds

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Taxation Ruling IT 2049W – Notice of Withdrawal Income tax liability of trustee in respect of distributions to non-resident beneficiaries

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Taxation Ruling IT 2177W – Notice of Withdrawal Income tax: educational allowances paid by employers (or associated entities) in respect of the children of employees

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Taxation Ruling IT 289W – Notice of Withdrawal Orchid growing: whether primary production

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Taxation Ruling IT 2355W – Notice of Withdrawal Income tax: donation of moneys “blocked” in developing countries to an Australian overseas aid fund

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Taxation Ruling IT 2190W Income Tax : Processed gas re-injected into a natural underground reservoir

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Taxation Ruling IT 2617W – Notice of Withdrawal Income tax: approved form of actuarial certificates in relation to the taxation of complying superannuation funds

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Taxation Ruling IT 328W – Notice of Withdrawal Trusts : Interpretation of section 101 in relation to sections 99 and 99A under 1964 amending legislation.

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Taxation Ruling IT 329W – Notice of Withdrawal Discretionary Trusts : Section 101 – resolutions of trustee

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Draft Taxation Ruling TR 2011/D4 Income tax: the operation of subsection 230-55(4) in determining what is an ‘arrangement’ for the purposes of the taxation of financial arrangements under Division 230 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 96/10W Income tax: section 110C of the Income Tax Assessment Act 1936: calculation of exempt income and deductions

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TD 2011/21 Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?

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Taxation Ruling IT 232W – Withdrawal Compulsory destruction of livestock

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Taxation Ruling TR 95/4W Fringe benefits tax: guidelines for the remission of penalty taxes arising from audit action

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Draft Taxation Ruling TR 2011/D3 Income tax: when a superannuation income stream commences and ceases

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Taxation Ruling TR 92/13W Income tax: distribution by trustees of dividend income under the imputation system

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TD 2011/12 Income tax: where an equity interest is a financial arrangement which satisfies both subsections 230-45(1) and 230-50(1) of the Income Tax Assessment Act 1997, which provision applies?

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Taxation Ruling IT 2645W – Notice of Withdrawal Income tax: relief from substantiation requirements

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Taxation Ruling TR 2005/21W Income tax and fringe benefits tax: charities

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Draft Taxation Ruling TR 2011/D2 Income tax and fringe benefits tax: charities

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TD 2011/10 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, after the member leaves the group?

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Taxation Ruling IT 81W – Notice of Withdrawal Income tax: trading stock: hire and rental business

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Taxation Ruling TR 95/23W Income tax: transfer pricing – procedures for bilateral and unilateral advance pricing arrangements

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Draft Taxation Ruling TR 2011/D1 Fringe benefits tax: meaning of ‘cost price’ of a car, for the purpose of calculating the taxable value of car fringe benefits

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Draft Taxation Ruling TR 2010/D9 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

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Taxation Ruling TR 2010/D10 Income tax: objections against income tax assessments

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Taxation Ruling TR 96/12W Income tax: objections against income tax assessments

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Draft Taxation Ruling TR 2010/D7ER – Erratum Income tax: business related capital expenditure – section 40-880 of the Income Tax Assessment Act 1997 core issues

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Taxation Ruling IT 2175W – Notice of Withdrawal Income tax: exempt income: public radio station: charitable institution: gifts

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Draft Taxation Ruling TR 2010/D8 Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

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Draft Taxation Ruling TR 2010/D7 Income tax: business related capital expenditure – section 40-880 of the Income Tax Assessment Act 1997 core issues

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Taxation Ruling TR 2005/18W Income tax: foreign loss quarantining and foreign tax credit system – taxation of Australian resident individual members of Lloyd’s

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Class Ruling CR 2010/57 Income tax: Healthscope Limited Scheme of Arrangement and Proposed Special Dividend

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Taxation Ruling TR 2001/12W Income tax and capital gains tax: capital gains in pre-CGT tax treaties

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Taxation Ruling IT 217W – Notice of Withdrawal Income tax: trading stock – value of poultry on hand

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Taxation Ruling TR 2006/4W Income tax: capital gains: meaning of the words ‘the beneficiaries and terms of both trusts are the same’ in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997

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Draft Taxation Ruling TR 2010/D2 Income tax: application of the transfer pricing provisions to business restructuring by multinational enterprises

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Taxation Ruling IT 331W Trustees and beneficiaries: adjustments to estate income as returned to arrive at net income of estate for the purposes of section 95

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Draft Taxation Ruling TR 2010/D6 Petroleum resource rent tax: deductibility of expenditure to procure the carrying on or providing of operations, facilities or other things by another person in relation to a petroleum project, as provided by section 41 of the Petroleum Resource Rent Tax Assessment Act 1987

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Taxation Ruling TR 95/29W Income tax: Division 16 – applicability of averaging provisions to beneficiaries of trust estates carrying on a business of primary production

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Draft Taxation Ruling TR 2010/D5 Petroleum resource rent tax: excluded expenditure under paragraphs 44(j) and 44(k) of the Petroleum Resource Rent Tax Assessment Act 1987 – administrative, accounting, wages, salary, other work costs, and overhead expenditure; land or buildings for use in accounting or administration not adjacent to the operations site

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Draft Taxation Ruling TR 2010/D4 Petroleum resource rent tax: general pre-conditions common to deductibility of expenditure of a kind referred to in sections 37, 38 and 39 of the Petroleum Resource Rent Tax Assessment Act 1987

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Taxation Ruling IT 2054W Interest withholding tax: Treasury Notes and Commonwealth Bonds

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Taxation Ruling IT 2544W Income tax: application of section 254 and 255

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Taxation Ruling IT 2247W Income tax: income derived from commercial advertising by visiting sportsmen

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Taxation Ruling TR 2009/4W Income tax: effective life of depreciating assets (applicable from 1 July 2009)Taxation Ruling TR 2009/4W Income tax: effective life of depreciating assets (applicable from 1 July 2009)

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Draft Taxation Ruling TR 2010/D3 Income tax: application of subsection 109RB(1) of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2440W – Notice of Withdrawal Income tax: individuals: release from payment of tax on grounds of serious hardship: guidelines for determining the existence of serious hardship

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Taxation Ruling IT 2664W – Notice of Withdrawal Income tax: capital gains and losses: the transfer of assets to beneficiaries in deceased estates

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Taxation Ruling IT 2651W – Notice of Withdrawal Income tax: omission of trust income by beneficiaries – the effect of disclaimer

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Taxation Ruling IT 2556W – Notice of Withdrawal Income tax: Foreign Tax Credit System – denial of underlying tax credit to corporate unit trusts and public trading trusts

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Taxation Ruling IT 2523W – Notice of Withdrawal Income tax: Foreign Tax Credit System: application of subsection 51(6) and section 79D to quarantine ‘current year foreign losses’ where the taxpayer does not derive any foreign income in the year of income

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Taxation Ruling IT 2518W – Notice of Withdrawal Income tax: Foreign Tax Credit System – interest derived from a transaction directly related to the active conduct of a trade or business

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Taxation Ruling IT 2598W – Notice of Withdrawal Income tax: Foreign Tax Credit System: treatment of export market development grants and relevant expenses for purposes of foreign loss quarantining

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