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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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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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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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
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 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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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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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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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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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 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 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/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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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/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 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 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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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/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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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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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 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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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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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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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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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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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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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 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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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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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 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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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 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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