Taxation Ruling IT 2214 Income tax: remission under sub-section 227(3) (previously sub-section 226(3)) of additional tax for late lodgment imposed by section 222 (previously sub-section 226(1)) of the Income Tax Assessment Act in cases of voluntary disclosure of non-lodgment of returns
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Taxation Ruling IT 2213W - Notice of Withdrawal Income tax: remission under subsection 221AG(7C) of additional tax imposed by subsections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act
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Taxation Ruling IT 2213 Income Tax: remission under sub-section 221AG(7C) of additional tax imposed by sub-sections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act.
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Taxation Ruling IT 2153 Income tax : exempt income - societies, associations or clubs established for the purpose of contesting the defence of the America's cup
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Taxation Ruling IT 2153W - Withdrawal Income tax: Exempt Income - societies, associations or clubs established for the purpose of contesting the defence of the America's Cup
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Taxation Ruling IT 2142 (as amended 2/4/85) Income tax : investment allowance - unit of property - construction and acquisition - incurring of expenditure
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Taxation Ruling IT 2140W - Notice of Withdrawal Tax instalment deductions from earnings of field representatives engaged by banks to service credit card merchants
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Taxation Ruling IT 2125 Prescribed payments system - credit for deductions of tax from prescribed payments made to a partnership, or the trustee of a trust estate
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Taxation Ruling IT 2124W - Withdrawal Income tax: partnership with partner exempt from income tax - partnership depreciation and investment allowance deductions
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Taxation Ruling IT 2125W - Notice of Withdrawal Prescribed payments system - credit for deductions of tax from prescribed payments made to a partnership, or the trustee of a trust estate
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Taxation Ruling IT 2115W - Notice of Withdrawal Income Tax : Home Office Expenses, Overseas Travel Expenses, Entertainment Expenses, Clothing and Dry Cleaning Claimed by Magistrate
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Taxation Ruling IT 2118 Whether resident of zone area. - resident of zone B present in zone A for less than 6 months of the year. - work in off-shore area - whether entitled to zone rebate.
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Taxation Ruling IT 2118W - Notice of Withdrawal Whether resident of zone area. - resident of zone B present in zone A for less than 6 months of the year. - work in off-shore area - whether entitled to zone rebate.
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Taxation Ruling IT 2115 Income tax : home office expenses, overseas travel expenses, entertainment expenses, clothing and dry cleaning claimed by magistrate
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Taxation Ruling IT 2108W - Notice of Withdrawal Income tax: tax instalment deductions from earnings of attendants engaged under the attendant care project
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Taxation Ruling IT 2555W - Notice of Withdrawal Income tax : foreign tax credit system - foreign tax credit entitlement of corporate beneficiaries of trusts
Taxation Ruling IT 2533W - Notice of Withdrawal Income tax: film and video tape royalties - whether licensor's liability to tax is calculated on gross or net receipts
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Taxation Ruling IT 2620W - Notice of Withdrawal Income tax: assessment of eligible termination payments - determination of forgone benefit part of approved early retirement scheme payments and bona fide redundancy payments made to members of pension funds
Taxation Ruling IT 2568W - Notice of Withdrawal Income tax : tax treatment of U.S. sourced dividend interest and royalty income derived by U.S. citizens resident in Australia
Taxation Ruling IT 2508W - Notice of Withdrawal Income tax : foreign tax credit system - foreign income to be taken into account when determining foreign tax credits
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Taxation Ruling IT 2490W - Notice of Withdrawal Income tax : eligible termination payments - approved early retirement scheme payments and bona fide redundancy payments - concessional component and forgone benefit part of eligible termination payment.
Taxation Ruling IT 2473W - Notice of Withdrawal Income tax : amounts appropriated by shareholders from a company for their own use; whether deemed dividends assessable in their hands; whether paid out of profits.
Taxation Ruling IT 2319W - Notice of Withdrawal Income tax : director's fees paid by subsidiary company to full time or part time director of the parent company - requirement on director to pay fees to parent company
Taxation Ruling IT 2571W - Withdrawal Income tax: application of sections 160AQT and 160AQU to continuously complying Fixed Interest Approved Deposit Funds to which section 290A also applies
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Taxation Ruling IT 2417A1 - Addendum Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends
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Taxation Ruling IT 2441W - Notice of Withdrawal Income tax : section 23AG : foreign service period that commenced before 1 July 1987 or straddles more than one income year : determination of period of foreign service
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Taxation Ruling IT 2258W - Notice of Withdrawal Income tax : election expenses: deductibility of expenditure incurred and effect of public funding of elections
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Taxation Ruling IT 2575W - Notice of Withdrawal Income tax: Malaysian Government service pension - paragraph 18(2) Australia/Malaysia double taxation agreement
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Taxation Ruling IT 2665W - Notice of Withdrawal Income tax: Swedish, Danish, Finnish, Dutch and Malaysian Government pensions paid to Australian residents
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Taxation Ruling IT 2177W - Notice of Withdrawal Income tax: educational allowances paid by employers (or associated entities) in respect of the children of employees
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Taxation Ruling IT 2617W - Notice of Withdrawal Income tax: approved form of actuarial certificates in relation to the taxation of complying superannuation funds
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Taxation Ruling IT 328W - Notice of Withdrawal Trusts : Interpretation of section 101 in relation to sections 99 and 99A under 1964 amending legislation.
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Taxation Ruling IT 331W Trustees and beneficiaries: adjustments to estate income as returned to arrive at net income of estate for the purposes of section 95
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Taxation Ruling IT 2440W - Notice of Withdrawal Income tax: individuals: release from payment of tax on grounds of serious hardship: guidelines for determining the existence of serious hardship
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Taxation Ruling IT 2556W - Notice of Withdrawal Income tax: Foreign Tax Credit System - denial of underlying tax credit to corporate unit trusts and public trading trusts
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Taxation Ruling IT 2523W - Notice of Withdrawal Income tax: Foreign Tax Credit System: application of subsection 51(6) and section 79D to quarantine 'current year foreign losses' where the taxpayer does not derive any foreign income in the year of income
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Taxation Ruling IT 2518W - Notice of Withdrawal Income tax: Foreign Tax Credit System - interest derived from a transaction directly related to the active conduct of a trade or business
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Taxation Ruling IT 2598W - Notice of Withdrawal Income tax: Foreign Tax Credit System: treatment of export market development grants and relevant expenses for purposes of foreign loss quarantining
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Taxation Ruling IT 342W - Notice of Withdrawal Income tax: determination of a trust estate's net income - ruling of the High Court of Australia on the Union Fidelity Trustee Company
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Taxation Ruling IT 2593W - Notice of Withdrawal Taxation Ruling Income tax: company self assessment: questions for Commissioner's attention: remission of interest on underpayment of income tax Please note that the PDF version is the authorised ver
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Taxation Ruling IT 2502W - Notice of Withdrawal Income tax: deductibility of management and investment company subscriptions where a broker nominee company is the registered subscriber
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Taxation Ruling IT 2344A2 - Addendum Income tax: trust schemes with non-resident beneficiaries: assessing guidelines: determination of objections: settlement guidelines
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Taxation Ruling IT 2624PW - Notice of Partial Withdrawal Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
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Sales Tax Ruling ST 2271W - Notice of Withdrawal Sales tax: guidelines relating to the retention and format of records required to satisfy the statutory requirements of subsections 70E(1) and (2) of the Sales Tax Assessment Act (No. 1)
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Sales Tax Ruling ST 2256W - Notice of Withdrawal Sales tax: jurisdiction of a court to review disputes in actions for the recovery of sales tax where a default assessment has issued
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Taxation Ruling IT 2560W - Notice of Withdrawal Income tax: dividend imputation system: guidelines for remission of additional tax imposed for overfranking of dividends
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Taxation Ruling IT 2559W - Notice of Withdrawal Income tax: dividend imputation system: guidelines for remission of additional tax imposed for late lodgment of franking account return
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Taxation Ruling IT 326W - Notice of Withdrawal Metal trades industry - assessability of payments for accumulated "rostered day-off time" made on termination of employment - whether payments subject to tax instalment deductions
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Taxation Ruling IT 2439W - Notice of Withdrawal Income tax: notification requirements for certain dividends paid by private companies under the phasing-out arrangements for Division 7
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Taxation Ruling IT 2305W - Notice of Withdrawal Income tax: distribution for Division 7 purposes where an objection or appeal is outstanding at the end of a prescribed period for an income year
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Taxation Ruling IT 2214W - Withdrawal Income tax: remission under sub-section 227(3) (previously sub-section 226(3)) of additional tax for late lodgment imposed by section 222 (previously sub-section 226(1)) of the Income Tax Assessment Act in cases of voluntary disclosure of non-lodgment of returns
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SALES TAX RULING ST 2254W - Notice of Withdrawal Sales tax: remission under sub-section 47(3) of additional tax imposed by sub-section 45(2) of the Sales Tax Assessment Act (No. 1)
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Taxation Ruling IT 2292W - Notice of Withdrawal Income tax: guidelines for the imposition and remission of penalty under subsection 221YHK(1) for failure to furnish deduction forms under the prescribed payments system
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Taxation Ruling IT 2171W - Notice of Withdrawal Income tax: tax instalment deductions (PAYE) - remission of penalties - failure to pay as required - arrangements to pay after the due date
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Taxation Ruling IT 2570W - Notice of Withdrawal Income tax: remissions under subsection 207(1A) of additional tax payable under subsection 207(1) of the Income Tax Assessment Act 1936
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Taxation Ruling IT 2209W - Notice of Withdrawal Deductions from prescribed payments (PPS) - remission of penalties - failure to pay as required - arrangements to pay after the due date
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Taxation Ruling IT 2400W - Withdrawal Income tax: conversion of perpetual lease into freehold title and sale of land within 12 months of conversion - operation of section 26AAA
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Taxation Ruling IT 2252W - Withdrawal Income tax: indirect loan back arrangements entered into by the trustees of employer-sponsored superannuation funds
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Taxation Ruling IT 2030W - Withdrawal Income tax: value of employees' housing for tax instalment deduction purposes: 'remote' towns - for s.26AAAB purposes
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Taxation Ruling IT 2225W - Withdrawal Income tax: non-resident private company - liability to undistributed profits tax. Effect of article 10(6) Australia/United States Double Tax Convention
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Taxation Ruling IT 2022W - Withdrawal Income tax: section 26AAA(5)(c) sale of family residence within 12 months of purchase as a result of a change in the place of business or employment of either the husband or the wife
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Taxation Ruling IT 2564W - Withdrawal Income tax: remission of additional tax imposed in tax avoidance cases under anti-avoidance provisions of Part IVA
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Taxation Ruling IT 2311W - Withdrawal Income tax: remission of additional tax imposed by section 225 where Division 13 of the Income Tax Assessment Act or comparable double tax treaty provisions are applied
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Taxation Ruling IT 2547W - Withdrawal Income tax: Part IVA determinations made after an appeal against the Commissioner's decision on an objection is referred to the Federal Court
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Taxation Ruling IT 2498A - Addendum Income tax: foreign tax credit system: currency translation of foreign income: trading stock and depreciable plant: basis of returning foreign income: capital gains/losses
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Taxation Ruling IT 2375W - Notice of Withdrawal Income tax: final returns to date of death - pre-issue examination and authority to distribute estate assets
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Taxation Ruling IT 2521W Income tax: power of remission of additional tax imposed under Part VII and former section 226 of the Income Tax Assessment Act.
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Taxation Ruling IT 2354W - Withdrawal Income tax: depreciation: depreciable property sold under arrangements where vendor retains use or benefits of property sold
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Taxation Ruling IT 2500W - Notice of Withdrawal Taxation Ruling System: policy governing issue of income tax rulings: status of rulings: advance opinions
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Taxation Ruling IT 360W - Notice of Withdrawal Income tax: Afforestation Companies: Payments made pursuant to service contracts: whether deductible to payer
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Taxation Ruling IT 327W - Notice of Withdrawal Income tax: payments by employees to trade unions, associations of employees and professional associations
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Taxation Ruling IT 296W - Notice of Withdrawal Income tax: subscriptions payable to the Industrial Registrar in lieu of trade, business or professional associations or unions
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Taxation Ruling IT 2205W - Notice of Withdrawal Income tax: exemption from interest withholding tax - application of section 128F of the Income Tax Assessment Act
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Taxation Ruling IT 2288W - Notice of Withdrawal Income tax: interest withholding tax: exemption from withholding tax: public subscription and wide distribution of debentures outside Australia
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Taxation Ruling IT 2238W - Notice of Withdrawal Income tax: interest withholding tax - exemption of interest where moneys raised by widely distributed debentures - use of loan funds outside Australia
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Taxation Ruling IT 2652W - Notice of Withdrawal Income tax: interest withholding tax - company - issues debentures - acting through an agent who does not disclose existence of principal
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Taxation Ruling IT 2647W - Notice of Withdrawal Income tax: interest withholding tax - exemption from withholding tax - requirement that borrowed moneys be used in an Australian business
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Taxation Ruling IT 2576W - Notice of Withdrawal Income tax: tax instalment deductions - arrangements involving employment (or 'placement') agencies and labour hire firms
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Taxation Ruling IT 2677W - Notice of Withdrawal Income tax: requirements to make tax instalment deductions from payments of salary or wages to locum doctors
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Taxation Ruling IT 2642W - Notice of Withdrawal Income tax: mining exploration and prospecting expenditureTaxation Ruling IT 2642W - Notice of Withdrawal Income tax: mining exploration and prospecting expenditure
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