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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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.
