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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/31EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/26EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/30EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/29EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/27EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/24EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/25EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/23EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/22EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/21EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2008/20EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/21EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/20EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/19EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/18EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/14EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/17EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/5EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/4EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/3EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/2EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2009/1EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2010/21EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2010/20EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2010/12EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2010/11EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2010/10EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2010/1EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/24EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/22EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/21EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/19EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/16EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/15EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/12EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/7EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2011/1EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/21EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/22EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/18EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/13EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/12EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/11EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/10EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/8EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/2EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2012/1EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2013/21EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2013/18EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2013/4EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2013/2EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/25EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/24EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/23EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/22EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/18EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/15EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/14EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/13EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/12EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/10EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2014/D7EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2015/12EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2015/20EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2015/19EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2015/18EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2015/10EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2015/2EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Public advice and guidance compendium TD 2016/19EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Public advice and guidance compendium TD 2016/18EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Public advice and guidance compendium TD 2016/17EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2016/6EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2016/D1EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2018/13EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2018/9EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Public advice and guidance compendium TD 2019/14EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Public advice and guidance compendium TD 2019/13EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Ruling Compendium TD 2019/12EC Compendium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2017/D11 Income tax: capital allowances: expenditure incurred by a service provider in collecting and processing multi-client seismic data

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2017/D10 Income tax: Trust vesting – amending the vesting date and consequences of a trust vesting

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2018/D1 Income tax: the ‘in Australia’ requirement for certain deductible gift recipients and income tax exempt entities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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’?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2013/D7 Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D8 Income tax: Division 7A loans: trust entitlements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D6 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D5 Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D4 Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D3

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D2 Income tax: trading stock – treatment of discounts, rebates and other trade incentives offered by sellers to buyers

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2009/D1 Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TD 2008/31 Income tax: consolidation: capital gains: for the purposes of Part 3-90 of the Income Tax Assessment Act 1997, is the CGT asset that an entity has contracted to sell to another taxpayer an asset of the entity at a time it joins or leaves a consolidated group, if the contract is not completed at that time?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TD 2008/29 Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to buy or sell a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D8 Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain ‘dollar value’ convertible notes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D6 Income tax: genuine redundancy payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D7 Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 (PRRTAA) where the expenditure is taken to be incurred by the person under sections 48 and 48A of the PRRTAA

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D5 Income tax: meaning of ‘Australian superannuation fund’ in subsection 295-95(2) of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D4 Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D13W – Withdrawal Income tax: advance payments made under swap agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D3 Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia’s tax treaties

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D2 Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2008/D1 Income tax: tax consequences for a company of issuing shares for assets

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D11 Income tax: debt/equity – identification of any ‘effectively non-contingent obligation’ of an issuer of a convertible note to provide ‘financial benefits’ for the purposes of Division 974 of the Income Tax Assessment Act 1997 if the note can be converted at any time at the issuer’s discretion into shares that are equity interests in the issuer company

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D10 Income tax: capital gains: capital gains tax consequences of earnout arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D9 Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D8 Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company owned by a non-resident trustee

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D7 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to ‘wash sale’ arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D6 Fringe benefits tax: minor benefits

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D5 Income tax: royalty withholding tax and the assignment of copyright

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D4 Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D2 Income tax: registered agricultural managed investment schemes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D3 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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2007/D1 Income tax: non-commercial business losses: Commissioner’s discretion

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D12ER – Erratum Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D12 Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D10 Income tax: functional currency – when is an amount not in the ‘applicable functional currency’?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D2W – Withdrawal Income tax: ascertaining the effective life of a mining, quarrying or prospecting right mentioned in item 11 of the table in subsection 40-95(7) of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D4 Income tax: application of the same business tests to consolidated and MEC groups – principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D7 Income tax, fringe benefits tax and product grants and benefits: Private Rulings

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D6 Income tax, fringe benefits tax and product grants and benefits: Public Rulings

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D5 Income tax: sale and leasebacks

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D8 Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D3 Income tax: withholding on payments to foreign residents for works and related activities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D2 Income tax: ascertaining the effective life of a mining, quarrying or prospecting right mentioned in item 11 of the table in subsection 40-95(7) of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D11W – Withdrawal Income tax: special income derived by a complying superannuation fund, a complying ADF or a PST in relation to the year of income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2006/D1 Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D18 Income tax: interest withholding tax – cross-border interbranch funds transfers within resident authorised deposit-taking institutions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D17 Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TD 2005/44 Income tax: consolidation: cost setting: are the tax costs of the assets of a transitional foreign-held indirect subsidiary which is not a chosen transitional entity set when the entity becomes a member of a consolidated or MEC group?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 92/20W Income and other taxes: guidelines on the use of date of effect paragraphs in Taxation Rulings and Taxation Determinations

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D14 Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D16 Income tax: the scope of, and nature of payments falling within, section 129 of the Income Tax Assessment Act 1936

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D15 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

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D13 Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the joining time occurs in a financial reporting period of the joining entity beginning on or after 1 January 2005

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D12 Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the ‘holding’ rules in Division 40

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D11 Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D10 Income tax: foreign loss quarantining and foreign tax credit system – taxation of Australian resident individual members of Lloyd’s

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D9 Income tax: deductibility of personal superannuation contributions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D6 Income tax and fringe benefits tax: charities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D8 Income tax: scrip for scrip roll-over arrangements – application of Subdivision 124-M of the Income Tax Assessment Act 1997 – Part IVA of the Income Tax Assessment Act 1936

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D21W – Withdrawal Income tax and fringe benefits tax: charities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D3 Income tax: Pay As You Go – withholding from payments to employees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D2 Income tax: Listed investment companies

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2005/D1 Income tax: branch funding for multinational banks

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D26 Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D25 Income tax: capital gains: meaning of the words absolutely entitled to a CGT asset as against the trustee of a trust as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D23 Income tax: record keeping – electronic records

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D19 Income tax: tax deductible gifts – what is a gift

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D24 Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D21 Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D18 Income tax: lease surrender receipts and payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TD 2004/37 Income tax: consolidation: are intra-group money lending transactions or dealings taken into account in determining if the head company of a consolidated group is carrying on business as a money lender?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D17 Income tax and capital gains tax: tax consequences of financial contracts for differences

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D15 Income tax: capital allowances – project pools – core issues

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D16 Income tax: ascertaining the right to tax US and UK resident financial institutions under the United States and the United Kingdom Double Taxation Conventions in respect of interest income arising in Australia

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D4 Income tax: the taxation implications of ‘partnership salary’ agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D14 Income tax: attributed personal services income that is foreign income – allowance of foreign tax credits to individual where foreign tax paid by a personal services entity

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D13 Income tax: the meaning of ‘foreign income’ in subsection 6AB(1) of the Income Tax Assessment Act 1936 – inclusion of statutory income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D12 Income tax: carrying on business as a professional artist

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D8 Income tax: indemnification of royalty withholding tax

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D11 Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D10 Income tax: consolidation: what is meant by ‘injection of capital’ in section 707-325 of the Income Tax Assessment Act 1997 ?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D9 Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D2 Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D3 Income tax: plant in residential rental properties

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D5 Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed CS facility

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D6 Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D7 Income tax: residence of companies not incorporated in Australia – carrying on business in Australia and central management and control

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2004/D1 Income tax: the assessability of salary and wages derived under teacher exchange programs between Australia and the United States

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D13W – Withdrawal Income tax: assessability of statutory personal injury compensation scheme payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D13 Income tax: Taxation treatment of volume rebates paid to a retailer association

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D10 Income tax: taxation of foreign life assurance policies

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D9 Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D8 Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D6 Income tax: international transfer pricing – cost contribution arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D4 Income tax: thin capitalisation – applying the arm’s length debt test

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D7 Income tax: Pay As You Go (PAYG) Withholding – Payments made by trustees under the Bankruptcy Act 1966 to former employees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D4 Income tax: Deductibility of protective items

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D3 Income tax: distributions of property by companies to shareholders – amount to be included as an assessable dividend

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2003/D1 Income tax: the interpretation of the general exemption provision of the Dependent Personal Services Article, or its equivalent, of Australia’s Double Tax Agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D17W – Withdrawal Income tax: use of a proxy for a company’s adjusted unrealised loss at an alteration time under Subdivision 165-CD of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D13 Income tax: assessability of statutory personal injury compensation scheme payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D12 Income tax: eligible termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase ‘in consequence of’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D11ER – Erratum Income tax: the royalty withholding tax implications of chartering and similar arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D11 Income tax: the royalty withholding tax implications of chartering and similar arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D12 TR 2000/D12A – Addendum Income tax and capital gains tax: capital gains in pre-CGT tax treaties

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D9 Income tax: boat hire arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D10 Income tax: Non-commercial losses – application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D8 Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to Office Holders

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D7 Income tax: attribution of personal services income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D6 Income tax: Thin Capitalisation – Definition of assets and liabilities for the purposes of Division 820

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D5 Income tax: deductions that relate to personal services income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D1W – Withdrawal Income tax and fringe benefits tax: meaning of ‘personal injury’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D3 Income tax: Simplified Tax System eligibility – STS average turnover

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D13W – Notice of Withdrawal Income tax: Elections and notifications

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2002/D2 Income tax: home loan unit trust arrangement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D16 Income tax: Simplified Tax System: eligibility – grouping rules (*STS affiliate, control of non fixed trusts)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D15 Income tax: licence arrangements for intellectual property – Division 40 tax avoidance schemes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D14 Income tax: Life insurance companies: the actuarial determination of fees and charges

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D12 Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) and foreign investment fund (FIF) purposes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D13 Income tax: taxation implications of the Century Yuasa Batteries decision

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D11 Income tax: assessability of payments received from strike funds

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D10 Income tax: deductibility of payments to strike funds

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D9 Income tax: withholding from payments where recipient does not quote ABN

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D8 Income tax: meaning of ‘Arm’s Length’ for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D7 Income tax: Australian films – Division 10B tax concessions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D6 Income tax: Permanent establishment – What is ‘a place at or through which [a] person carries on any business’ in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 99/D7 TR 1999/D7W – Notice of Withdrawal Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D5 Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D4 Income tax: the meaning of personal services income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D3 Income tax: what is a personal services business

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D2 Income tax: the taxation consequences for taxpayers issuing certain stapled securities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2001/D1 Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D18 Income tax: agency development loans

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D19 Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Limited or ABB Grain Limited.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D17 Income tax: use of a proxy for a company’s adjusted unrealised loss at an alteration time under Subdivision 165-CD of the Income Tax Assessment Act 1997

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D16 Income tax: Division 35 – non-commercial business losses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D15 Income tax: application of Division 13 of Part III and double tax agreements to permanent establishments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D14 Income tax and fringe benefits tax: public benevolent institutions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D13 Income tax: assessability of amounts from the sale of wheat and grain

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D12 Income tax and capital gains tax: capital gains in pre-CGT tax treaties

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D11 Income tax: special income derived by a complying superannuation fund, a complying ADF or a PST in relation to the year of income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D8 Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D5 TR 2000/D5A – Addendum Income tax: taxation of retirement village owners

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D7 TR 2000/D7A – Addendum Income tax: depreciation effective life

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D7 Income tax: depreciation effective life

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D6 Income tax: deductibility of commercial website expenditure

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D5 TR 2000/D5ER – Notice of Erratum Income tax: taxation of retirement village owners

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D5 Income tax: taxation of retirement village owners

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D4 Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D3 TR 2000/D3ER – Notice of Erratum Income tax: deductions for interest following the Steele and Brown decisions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D3 Income tax: deductions for interest following the Steele and Brown decisions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D2 TR 2000/D2ER – Notice of Erratum Income tax: Pay As You Go – withholding from payments to employees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D2 Income tax: Pay As You Go – withholding from payments to employees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 2000/D1 Income tax: subscriptions, joining fees, levies and contributions paid to associations by individuals

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D36 TR 94/D36W – Notice of Withdrawal Income tax: captive insurance companies – deductibility of premiums and the appropriate basis of assessment

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D21 Income tax and fringe benefits tax: charities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D20 Income tax: deductible gift recipients – the gift fund requirement

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D19 Income tax: endorsement of income tax exempt charities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D18 Income tax: public libraries, public museums and public art galleries

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D17 Income tax: necessitous circumstances funds

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D16 Income tax: international transfer pricing – transfer pricing and profit reallocation adjustments, relief from double taxation and the Mutual Agreement Procedure

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D15 Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D14 Income tax: research and development: plant expenditure

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D13 Income tax: advance payments made under swap agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D12 Income tax: substantiation rules: calculation of balancing adjustment for cars

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D15 TR 95/D15W – Notice of Withdrawal Income tax: property development: valuing land held as trading stock at cost price

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D26 TR 94/D26W – Notice of Withdrawal Income tax: depreciation of fixtures

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D25 TR 94/D25W – Notice of Withdrawal Income tax: interpretation of Division 16D – restrictions applying to certain non-leveraged finance leases to exempt public bodies or for overseas use

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D11 Fringe benefits tax: meaning of ‘business premises’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D10 Income tax: remission of penalty and General Interest Charge for failure to make deductions from RPS, PAYE and PPS payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D9 Income tax: capital gains: application of Division 20 of Part IIIA of the Income Tax Assessment Act 1936 and Division 149 of the Income Tax Assessment Act 1997 to public entities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 1999/D8 Income tax: insurance registers

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 1999/D7 Income tax, fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D6 Income tax and fringe benefits tax: Members of Parliament – allowances, reimbursements, donations and gifts, benefits, deductions and recoupments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TD 1999/15 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the third public offer test in paragraph 128F(3)(c): (a) what is required to establish that a debenture has been offered for issue as a result of being accepted for listing? (b) does the issue of a debenture satisfy the public offer test if the listing of the debenture by a stock exchange takes place following the issue where an agreement exists with the dealer, manager or underwriter requiring listing to take place?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 1999/D5 Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 1999/D4 Income tax: capital gains: treatment of forfeited deposits

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 1999/D3 Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TR 1999/D2 Income tax: penalty tax and trusts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 1999/D1 Income tax and fringe benefits tax: meaning of ‘personal injury’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D13 Income tax: capital gains: goodwill of a business

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D12 Fringe benefits tax: employee benefit trusts and non-complying superannuation funds – meaning of ‘associate’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D11 Income tax: mining exploration and prospecting expenditure

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D10 Income tax: capital gains tax: asset register

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D9 Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D7 Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D8 Income tax: withholding tax implications of cross border equipment leasing arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D6 Income tax: employee journalists – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

TAXATION RULING TR 98/D5 TR 98/D5ER – Erratum Income tax: deductibility of year 2000 (millennium bug) expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D4 Income tax: sportspersons – receipts and other benefits obtained from involvement in sport

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D5 Income tax: deductibility of year 2000 (millennium bug) expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D3 Income tax: section 218 notices and sales of secured property

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D2 Income tax: deductibility of expenditure incurred on mudlakes, initial containment areas, dykes, tailings dams or similar industrial residue, waste storage or disposal facilities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 98/D1 Income tax: residency status of individuals entering Australia

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D20 Income tax: deductibility of self-education expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 97/D19 Income tax: lease surrender receipts and payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D18 Income tax: Steele’s case

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D17 Income tax: afforestation schemes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 94/D13 TR 94/D13W Income tax: exemption of income from scholarships.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D16 Income tax: treatment of receipts for dealing with or disclosing mining, quarrying or prospecting information

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D15 Income tax and fringe benefits tax: benefits received under frequent flyer and other similar consumer loyalty programs

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D14 Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D13 Income tax: PPS deduction variation certificates

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D12 Income tax: PPS deduction exemption certificates and reporting exemption approvals

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D11 Income tax: determination of income; receipts v earnings

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D10 Income tax: capital gains: changes in majority underlying interests in assets of public entities for Division 20 of the Income Tax Assessment Act 1936

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D9 Income tax: tax instalment deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D8 Income tax: substantiation of laundry expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D7 Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D6 Income tax: tax implications of resumption of Chinese sovereignty over Hong Kong

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D5 Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III, including consequential adjustments under section 136AF

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D4 Income tax: electronic record keeping

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D3 Income tax: relief from the substantiation requirements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D2 Income tax: treatment of an amount of ‘excess deduction’ in the calculation of a loss incurred by a taxpayer carrying on mining, petroleum or quarrying operations

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 97/D1 Income tax: am I carrying on a business of primary production?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D21 Income tax: RPS, PAYE and PPS: remission of penalty for failure to deduct

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D20 Income tax: whether materials, spare parts and packaging items held by a taxpayer supplying services are trading stock

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D19 Income tax: whether packaging items (i.e., containers, labels, packing materials, binding materials and accessories) are trading stock

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D16W – Notice of Withdrawal Income tax: whether containers, labels, packing materials, binding materials and accessories are trading stock

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D18 Income tax: subsection 51(1) – meaning of ‘incurred’ – timing of deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D17 Income tax and fringe benefits tax: work-related expenses: deductibility of expenses on clothing, uniform and footwear

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D28W – Notice of Withdrawal Income tax: foreign exchange gains and losses of a capital nature – foreign currency bank accounts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D13 Income tax: advance payments made under swap agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 92/D29W – Notice of Withdrawal Income tax: Arrangements involving life insurance policies; deductibility of interest

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 92/D24W – Notice of Withdrawal Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D16 Income tax: tax treatment of solicitors’ disbursements and recoupments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D12 Income tax: depreciation of accommodation units used in caravan or tourist parks, on work sites or in nomadic businesses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 94/D21W – Notice of Withdrawal Income tax: disposal of stock of spare parts and consumable stores as part of the sale of a business or as part of a company group restructure

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D37W – Notice of Withdrawal Income tax: Capital Gains Tax roll-over relief in respect of buildings converted to strata title units

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D15 Income tax: eligibility of a deduction for personal superannuation contributions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 96/D14 Income tax: determining the co-operative status of a lending business

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 94/D20W – Notice of Withdrawal Income tax: compensation payments for personal injury

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D12W – Withdrawal Income tax: depreciation of accommodation units used in caravan or tourist parks, on work sites or in nomadic businesses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D11 Income tax: derivation of commissioner income by real estate agents

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D10 Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 96/D9 Income tax: Commonwealth benefits received by nursing homes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D8 Income tax: capital gains: implications of a guarantee to pay a debt

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D7 Income tax: section 80G: transfer of losses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 96/D6 Fringe benefits tax: meaning of ‘business premises’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D5 Income tax: conditional contracts/delivery of goods on sale or return: derivation of income; allowable deductions; trading stock on hand

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D4 Income tax: cosmetics and other personal grooming expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D3 Income tax: work-related expenses: deductibility of expenses on rehydrating moisturiser and rehydrating hair conditioner

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D2 Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 96/D1 Income tax: eligible termination payments (ETP): payments in consequence of the termination of any employment: meaning of the words ‘in consequence of’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D31 Income tax: international transfer pricing – correlative adjustments to relieve double taxation arising from an adjustment by a foreign tax administration

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D29 Income tax: international transfer pricing: application of Division 13 of Part III and double taxation agreements – charging for services and expense allocation

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D28 Income tax: leasing – trade-ins and balloon payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D30 Income tax: section 110C: calculation of exempt income and deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D12W – Notice of Withdrawal Income tax: limits to the deductibility of self education expenses : section 82A

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D27 Income tax: take or pay contracts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D26 Income tax: treatment of proceeds from the disposal, loss, destruction, termination of use or exploitation of mining or prospecting information

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D25 Income tax: sale of wool

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D24 Income tax: international transfer pricing – penalty tax guidelines

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D23 Income tax: international transfer pricing – practical issues associated with setting, reviewing and documenting transfer pricing – application of Division 13 of Part III (international profit shifting) and Australia’s comprehensive double taxation agreements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D22 Income tax: using arm’s length transfer pricing methodologies in international dealings between associated enterprises

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D21 Income tax: record keeping – section 262A – general principles

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D19 Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company – sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D20 Income tax: objections against income tax assessments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D42W – Notice of Withdrawal Income tax: interest on overpayment of tax: objections against income tax assessments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D41W – Notice of Withdrawal Income tax: Taxation Appeal – effect of prior criminal conviction.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D14W – Notice of Withdrawal Income tax: depreciation deductions for lessees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D11W – Notice of Withdrawal Income tax: use of the absorption costing method of valuing trading stock at cost price with reference to the mining industry

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D18 Income tax: tax exemption available to non-profit bodies established for the encouragement or promotion of a game or sport

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D17 Income tax: characterisation of expenditure incurred in establishing and extending a mine

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 95/D15 Income tax: property development: valuing land held as trading stock at cost price

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D16 Income tax: employees carrying out itinerant work – allowances, reimbursements and deductions for transport and travel expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D1W – Notice of Withdrawal Income tax: treatment of a trust distribution made to an exempt body for services it provides to beneficiaries or their associates

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D14 Income tax: ‘periodic interest’ in Division 16E of the Income Tax Assessment Act 1936

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D13 Income tax and fringe benefits tax: entertainment by way of food and drink

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D12 Income tax: valuing shares acquired as revenue assets

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D11 Income tax: application of Division 13 of Part III (international profit shifting) – basic concepts underlying the operation of Division 13 for permanent establishments and circumstances in which subsection 136AE(4) will be applied

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D10 Income tax: employee building workers – allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D9 Income tax: sale and leasebacks

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D6 Income tax: real estate industry employees – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D8 Income tax: deductibility of fringe benefits tax

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D7 Income tax: employee shop assistants – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D5 Income tax: employee performing artists – allowances, reimbursements and work-related expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D4 Income tax: employee machine operators – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D3 Income tax: employee lawyers – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D2 Income tax: hospitality industry employees – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 95/D1 Income tax: employee cleaners – allowances, reimbursements and work-related deductions

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D42 Income tax: the operation of section 80E, section 50D, section 63C and section 80F

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D41 Income tax: insurance registers

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D40 Income tax: lay-by sales

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D39 Income tax: foreign tax credit: taxation of Australian resident members of Lloyd’s of London

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D38 Income tax: life insurers and friendly societies – effect of 1994 amendments to Division 8 and Division 8A

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D37 Income tax: development allowance: investment allowance: meaning of ‘rights to use’

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 94/D36 Income tax: captive insurance companies – deductibility of premiums and the appropriate basis of assessment

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 93/D24W – Notice of Withdrawal Income tax: the meaning of cost price of trading stock for motor vehicle dealers of new vehicles

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D35 Income tax: capital gains: treatment of compensation receipts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D34 Income tax: Overseas Aid Gift Deduction Scheme

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D33 Income tax: capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D32 Income tax: transfer pricing: application for advance pricing agreements – bilateral and unilateral advance pricing agreement procedures

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Ruling TR 94/D31 Income tax: deductions for repairs

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D30 Fringe benefits tax: guidelines for the remission of penalty taxes arising from audit action

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D29 Income tax: list of points in isolated areas for zone rebate purposes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D28 Income tax: zone rebate for residents of isolated areas

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D27 Income tax: section 51AD – deductions not allowable if non-recourse finance of asset used by tax exempt or other entity

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D26 Income tax: depreciation of fixtures

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D25 Income tax: interpretation of Division 16D – restrictions applying to certain non-leveraged finance leases to exempt public bodies or for overseas use

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D24 Income tax: non-accrual loans

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D23 Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D21 Income tax: Disposal of stock of spare parts and consumable stores as part of the sale of a business or as part of a company group restructure.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D20 Income tax: compensation payments for personal injury

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D19 Income tax: employee work-related deductions within the hairdressing profession

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D18 Income tax: employee work-related deductions within the transport industry

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D16 Income tax: work-related deductions of employees of the Australian Defence Forces

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D17 Income tax: employee work-related deductions within the nursing industry

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D15 Income tax: employee work-related deductions for teachers

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D14 Income tax: employee work-related deductions for police officers

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D13 Income tax: exemption of income from scholarships

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D12 Income tax: public funds

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D11 Income tax: deductibility of advertising that opposes the passing of legislation

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D10 Income tax: subsection 51(1) – implications of the High Court decision in Coles Myer Finance

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D9 Income tax: how the High Court of Australia’s decision in Fletcher’s case applies to the question of when an outgoing is deductible as incurred in gaining or producing assessable income

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D8 Income tax: child maintenance trust arrangements

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D7 Income tax: school building funds

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D6 Income tax: primary production and forestry

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D5 Income tax: the capital gains tax implications of varying rights attaching to shares

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D4 Income tax: assessability and deductibility of discounts offered by traders to their customers for prompt settlement of accounts

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D3 Income tax: Division 16 – applicability of averaging provisions to beneficiaries of trust estates carrying on a business of primary production

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D1 Income tax: capital gains tax consequences of a contract for the sale of land falling through

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 94/D2 Income tax: taxi industry: guidelines for the recording of taxi fares

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D47 Income tax and fringe benefits tax: responses to questions on benefits received under frequent flyer and other similar consumer award type programs

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D46 Income tax: foreign tax credit system: issues relating to the practical application of section 23AG

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D45 Income tax: approved early retirement scheme and bona fide redundancy payments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D44 Income tax: general investment allowance – what is a unit of property?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D43 Income tax: traditional securities

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D42 Income tax: interest on overpayment of tax: objections against income tax assessments

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D41 Income tax: Taxation Appeal – effect of prior criminal conviction.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D39 Income tax: implications of the decision in Coles Myer Finance Ltd v. FC of T for the timing of deductions for prepaid expenses

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D40 Income tax: Application of Division 13 of Part III (international profit shifting) – some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D38 Income tax: interest deductions under subsection 51(1) – application of the use test following FC of T v. Roberts and Smith

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D37 Income tax: Capital Gains Tax roll-over relief in respect of buildings converted to strata title units

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D36 (Withdrawn) Income tax: remission of additional amounts imposed for late payment of income tax

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D35 Income tax: medicare levy payable by persons entitled to full free medical treatment: dependants for medicare levy purposes

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D34 Income tax: Medicare Levy – Defence Force Personnel on Overseas Postings

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D33 Income tax: foreign tax credit system-taxation of Australian resident members of Lloyd’s of London

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D32 Fringe benefits tax: meals, or meals and temporary accommodation, provided to stockworkers working away from their usual quarters

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Ruling TR 93/D31 Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More
1 2

EASY AS TAX FINDER

CROUCH | TOUCH | PAUSE | ENGAGE

Easy As Tax Finder aims to make your ATO Public Tax Rulings and State and Territory Tax Rulings search as easy as possible. Coupled with our monthly recorded Tax webinar program delivered by highly trained tax professionals and tax practitioners – Easy As Tax Finder keeps you on top of Tax – all in one easy to access platform, at your fingertips 24/7.

CONTACT US

02 8249 8105
info@easyastaxfinder.com.au
Level 12, 95 Pitt Street, Sydney, NSW 2000, Australia
© Copyright 2020 - EasyAsTaxFinder - All Rights Reserved
Powered By :  Tight 5 Solutions
Developed By :  Consult 2 Manage
linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram
Send this to a friend