Law Companion Ruling LCR 2015/1 Law companion rulings: purpose, nature and role in ATO’s public advice and guidance

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Law Companion Ruling LCR 2015/15 Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997

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Law Companion Ruling LCR 2015/14 Managed Investment Trusts: widely-held tests – wholly-owned entity of an Australian government agency

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Law Companion Ruling LCR 2015/13 Attribution Managed Investment Trusts: withholding in respect of 'fund payments'

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Law Companion Ruling LCR 2015/12 Attribution Managed Investment Trusts: dividend, interest and royalty withholding

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Law Companion Ruling LCR 2015/10 Attribution Managed Investment Trusts: administrative penalties for recklessness or intentional disregard of the tax law – section 288-115

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Law Companion Ruling LCR 2015/9 Attribution Managed Investment Trusts: trustee shortfall taxation – section 276-420

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Law Companion Ruling LCR 2015/8 Attribution Managed Investment Trusts: the rules for working out trust components – allocation of deductions

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Law Companion Ruling LCR 2015/7 Attribution Managed Investment Trusts: attribution on a 'fair and reasonable' basis

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Law Companion Ruling LCR 2015/6 Attribution Managed Investment Trusts: character flow through for AMITs

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Law Companion Ruling LCR 2015/5 Attribution Managed Investment Trusts: choice to treat separate classes as separate AMITs

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Law Companion Ruling LCR 2015/4 Attribution Managed Investment Trusts: ‘clearly defined rights’

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Law Companion Ruling LCR 2015/11 Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules

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Law Companion Ruling LCR 2015/3 Subdivision 815-E of the Income Tax Assessment Act 1997: Country-by-Country reporting

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Law Companion Ruling LCR 2015/2 Section 177DA of the Income Tax Assessment Act 1936: schemes that limit a taxable presence in Australia

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