TR 2021/3 Income tax: effective life of depreciating assets (applicable from 1 July 2021)

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Draft Taxation Ruling TR 2021/D2 Income tax: personal services income and personal services businesses

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Taxation Ruling TR 2021/1 Income tax: when are deductions allowed for employees’ transport expenses?

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Draft Taxation Ruling TR 2021/D1 Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances

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Taxation Ruling TR 2020/5 Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia’s tax treaties and the payer’s withholding obligations

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Taxation Ruling TR 2020/4 Income tax: thin capitalisation – the arm’s length debt test

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Ruling

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Find an asset

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Effective life (by industry)

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Agriculture, forestry and fishing – (01110 to 05290)

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Mining – (06000 to 10900)

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Manufacturing – (11110 to 25990)

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Electricity, gas, water and waste services – (26110 to 29220)

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Construction – (30110 to 32990)

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Wholesale trade – (33110 to 38000)

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Retail trade – (39110 to 43209)

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Accommodation and food services – (44000 to 45302)

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Transport, postal and warehousing – (46100 to 53090)

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Information media and telecommunications – (54110 to 60200)

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Financial and insurance services – (62100 to 64200)

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Rental, hiring and real estate services – (66110 to 67200)

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Professional, scientific and technical services – (69100 to 70000)

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Administrative and support services – (72110 to 73200)

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Education and training – (80100 to 82200)

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Arts and recreation services – (89100 to 92099)

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Health care and social assistance – (84010 to 87900)

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Other services – (94110 to 96030)

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Taxation Ruling TR 2020/2 Income tax: deductions for expenditure on environmental protection activities

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Taxation Ruling TR 2020/1 Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

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TR 2019/6 Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities

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TR 2019/6 Income tax: the ‘in Australia’ requirement for certain deductible gift recipients and income tax exempt entities

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

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Draft Taxation Ruling TR 2019/D6 Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets

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Draft Taxation Ruling TR 2019/D5 Fringe benefits tax: car parking benefits

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Taxation Ruling TR 2019/6 Income tax: the ‘in Australia’ requirement for certain deductible gift recipients and income tax exempt entities

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Taxation Ruling TR 2019/4 Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data

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Effective life (by asset)

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A

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B

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C

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D

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E

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F

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G

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H

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J

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L

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M

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O

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P

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R

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S

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T

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U

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V

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W

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Taxation Ruling TR 2019/3 Fringe benefits tax: benefits provided to religious practitioners

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TR 2019/2 Income tax: whether penalty interest is deductible

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Taxation Ruling TR 2019/2 Income tax: whether penalty interest is deductible

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Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business?

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Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business?

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Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business?

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Draft Taxation Ruling TR 2019/D1 Income tax: income of international organisations and persons connected with them that is exempt from income tax

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Taxation Ruling IT 2561W – Notice of Withdrawal Income tax: capital gains: grants of easements, profits à prendre and licences

10/31/2018 21:01
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Taxation Ruling TR 2018/7 Income tax: employee remuneration trusts

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Taxation Ruling TR 2018/6 Income tax: trust vesting – consequences of a trust vesting

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Taxation Ruling TR 2018/5 Income tax: central management and control test of residency

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Taxation Ruling TR 2018/3 Income tax: tax treatment of long term construction contracts

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TR 2018/2 Income tax: record keeping and access – electronic records

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TR 2018/1 Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project

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Taxation Ruling IT 2450W – Notice of Withdrawal Income tax : recognition of income from long term construction contracts

10/18/2017 14:02
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Taxation Ruling TR 2017/4 Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

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Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees travel expenses?

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Taxation Ruling TR 2017/3 Income tax: distributions from foreign companies – meaning of at the time the distribution is made when applying the participation test

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Draft Taxation Ruling TR 2017/D4 Income tax: when does a corporate limited partnership credit an amount to a partner in that partnership?

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Draft Taxation Ruling TR 2017/D4 Income tax: when does a corporate limited partnership ‘credit’ an amount to a partner in that partnership?

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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

4/26/2017 20:49
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Taxation Ruling IT 351W – Notice of Withdrawal Certain expenditure on land used for primary production

4/26/2017 16:43
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Taxation Ruling IT 2486W – Notice of Withdrawal Income tax : children’s savings accounts

4/26/2017 16:30
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Taxation Ruling IT 2637W – Notice of Withdrawal Income tax: private companies : loans or advances which represent distributions of profits

4/26/2017 6:14
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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

4/26/2017 4:13
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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

4/19/2017 21:20
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Taxation Ruling IT 355W – Notice of Withdrawal Sharedealing transactions by overseas investors

4/19/2017 17:30
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Taxation Ruling IT 2445W – Notice of Withdrawal Income tax : the foreign tax credit system – the underlying tax credit

4/19/2017 13:35
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Taxation Ruling IT 2066W – Notice of Withdrawal Double taxation agreement with France

4/19/2017 1:32
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Taxation Ruling IT 2635W – Notice of Withdrawal Income tax : syndicated research and development arrangements

4/12/2017 6:14
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Taxation Ruling IT 2619W – Notice of Withdrawal Income tax: tax liability of professors and teachers visiting Australia from the United Kingdom

4/12/2017 4:13
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Taxation Ruling IT 2492W – Notice of Withdrawal Income tax : eligible annuities and eligible policies – unreasonable deferral of annuity income

4/5/2017 17:15
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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.

4/5/2017 16:56
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Taxation Ruling IT 2476W – Notice of Withdrawal Income tax : taxation incentives for Australian film industry

4/5/2017 16:30
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Taxation Ruling IT 246W – Notice of Withdrawal Seagoing employees: lump sum payments on termination of employment

4/5/2017 16:25
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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.

4/5/2017 16:13
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Taxation Ruling IT 2453W – Notice of Withdrawal Income tax: spouse rebate

4/5/2017 14:35
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Taxation Ruling IT 261W – Notice of Withdrawal Fees paid to nursing homes – whether payments to a hospital

4/5/2017 10:07
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Taxation Ruling IT 2629W – Notice of Withdrawal Income tax: taxation incentives for the Australian film industry

4/5/2017 5:56
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Taxation Ruling IT 2084W – Notice of Withdrawal Income tax : losses & outgoings: financial institutions duty – bank account debits tax

4/5/2017 2:23
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Taxation Ruling IT 2489W – Notice of Withdrawal Income tax : business income of minors

3/29/2017 16:56
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Taxation Ruling TR 2017/1 Income tax: deductions for mining and petroleum exploration expenditure

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Taxation Ruling IT 2626W – Notice of Withdrawal Income tax : commission income of insurance agents and brokers

1/25/2017 4:29
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Draft Taxation Ruling TR 2017/D1 Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances

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Draft Taxation Ruling TR 2016/D3 Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia’s tax treaties and the payer’s withholding obligations

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Taxation Ruling TR 2016/3 Income tax: deductibility of expenditure on a commercial website

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Taxation Ruling TR 2016/2 Income tax: taxation of financial arrangements – how section 230-120 of the Income Tax Assessment Act 1997 applies to the taxation of swaps under the accrual/realisation rules in Subdivision 230-B of that Act

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Taxation Ruling TR 2004/6 Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses

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Taxation Ruling IT 2433W – Notice of Withdrawal Income tax : substituted accounting periods : adjustments to taxable income

4/19/2016 12:44
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Taxation Ruling TR 2015/3 Income tax: matters relating to strata title bodies constituted under strata title legislation

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Taxation Ruling TR 2015/4 Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

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Taxation Ruling TR 2014/4W TR 2014/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2014)

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Taxation Ruling TR 2015/1 Income tax: special conditions for various entities whose ordinary and statutory income is exempt

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Taxation Ruling TR 2014/9 Petroleum resource rent tax: what does ‘involved in or in connection with exploration for petroleum’ mean?

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Taxation Ruling TR 2014/8 Income tax: transfer pricing documentation and Subdivision 284-E

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Taxation Ruling TR 2014/7 Income tax: foreign currency hedging transactions – applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2014/6 Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2014/5 Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

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Taxation Ruling TR 2014/3 Income tax: satisfying the ‘carrying on a business at or through a permanent establishment’ requirement in section 23AH of the Income Tax Assessment Act 1936 where a company is taken to have a permanent establishment (PE) in relation to substantial equipment

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Taxation Ruling TR 2014/2 Income tax: the application of the ships and aircraft article of Australia’s tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer

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Taxation Ruling IT 2503PW Income tax: incorporation of medical and other professional practices

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Taxation Ruling TR 2014/1 Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services

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Taxation Ruling TR 2013/7 Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936.

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Draft Taxation Ruling TR 2012/D5W Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2013/6 Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

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Taxation Ruling IT 2571W – Withdrawal Income tax: application of sections 160AQT and 160AQU to continuously complying Fixed Interest Approved Deposit Funds to which section 290A also applies

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Taxation Ruling IT 2417A1 – Addendum Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends

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Taxation Ruling TR 2013/5 Income tax: when a superannuation income stream commences and ceases

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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 TR 2013/3 Income tax: research and development tax offsets: feedstock adjustments

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Taxation Ruling TR 2013/2 Income tax: school or college building funds

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Taxation Ruling TR 2013/1 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 tax treaties

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Taxation Ruling TR 2012/8 Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment

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Taxation Ruling TR 2012/7 Income tax: capital allowances: treatment of open pit mine site improvements

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Taxation Ruling TR 2012/6 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

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Taxation Ruling TR 2012/5 Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

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Taxation Ruling TR 2012/4 Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an ‘arrangement’ for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997.

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Taxation Ruling TR 2012/3 Income tax: taxation of financial arrangements – application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

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Draft Taxation Ruling TR 2012/D1A1 – Addendum Income tax: meaning of ‘income of the trust estate’ in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions

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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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Draft Taxation Ruling TR 2012/D1 Income tax: meaning of ‘income of the trust estate’ in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions

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Taxation Ruling TR 2012/1 Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

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Taxation Ruling IT 2446W – Notice of Withdrawal Income tax: foreign tax credit system: allowable deductions referrable to foreign income

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Taxation Ruling TR 2011/6 Income tax: business related capital expenditure – section 40-880 of the Income Tax Assessment Act 1997 core issues

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Taxation Ruling IT 289W – Notice of Withdrawal Orchid growing: whether primary production

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Taxation Ruling TR 2011/5 Income tax: objections against income tax assessments

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Taxation Ruling TR 2011/4 Income tax and fringe benefits tax: charities

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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 329W – Notice of Withdrawal Discretionary Trusts : Section 101 – resolutions of trustee

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Taxation Ruling IT 2680A – Addendum Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts

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Taxation Ruling TR 2011/1 Income tax: application of the transfer pricing provisions to business restructuring by multinational enterprises

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TR 2010/8 Income tax: application of subsection 109RB(1) of the Income Tax Assessment Act 1936

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Taxation Ruling TR 2010/7 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

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Taxation Ruling TR 2010/5 Income tax: the relevance of ‘economic compulsion’ in deciding whether an issuer of a financing arrangement has an ‘effectively non-contingent obligation’ for the purposes of section 974-135 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2010/6 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

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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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TR 2010/4 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

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Taxation Ruling IT 2544W Income tax: application of section 254 and 255

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Taxation Ruling TR 2010/3 Income tax: Division 7A loans: trust entitlements

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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 TR 2010/1 Income tax: superannuation contributions

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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 2458W – Notice of Withdrawal Income tax: Commonwealth educational allowances

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Taxation Ruling TR 2009/6 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

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Taxation Ruling TR 2009/5 Income tax: trading stock – treatment of discounts, rebates and other trade incentives offered by sellers to buyers

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Taxation Ruling IT 227W – Withdrawal Forced disposal of livestock

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Taxation Ruling TR 2009/3 Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain dollar value convertible notes

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Taxation Ruling TR 2009/2 Income tax: genuine redundancy payments

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Taxation Ruling TR 2009/1 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 where the expenditure is taken to be incurred by the person under sections 48 and 48A of that Act

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Taxation Ruling TR 2008/10 Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation

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Taxation Ruling TR 2008/9 Income tax: meaning of Australian superannuation fund in subsection 295-95(2) of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2008/8 Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia’s tax treaties

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Taxation Ruling TR 2008/7 Income tax: royalty withholding tax and the assignment of copyright

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Taxation Ruling TR 2008/6 Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

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TR 2008/5 Income tax: tax consequences for a company of issuing shares for assets or for services Cost base and reduced cost base

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Taxation Ruling IT 2111A – Addendum Income tax: taxation incentives for the Australian film industry

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Taxation Ruling TR 2008/3 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

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Taxation Ruling IT 2484A1 – Addendum Income tax: capital gains: time of acquisition of patent

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Taxation Ruling TR 2008/2 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

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Taxation Ruling IT 363A2 – Addendum Mining company: application of Division 330 to principal and sub-contractors engaged in mining operations

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Taxation Ruling IT 333A1 – Addendum Expenditure on spare parts and consumable stores. Whether deduction allowable on usage basis or in year of purchase

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Taxation Ruling IT 69W – Notice of Withdrawal Investment allowance – hire of plant

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Taxation Ruling IT 2466A2 – Addendum Income tax: trust distributions of group interest to non-resident beneficiaries: determination of objections

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Taxation Ruling IT 2668A – Addendum Income tax: barter and countertrade transactions

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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 2534A – Addendum Income tax: taxation treatment of directors fees, bonuses, etc

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Taxation Ruling TR 2008/1 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to ‘wash sale’ arrangements

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Taxation Ruling TR 2007/13 Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company in which a non-resident trustee has a direct or indirect ownership interest

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Taxation Ruling TR 2007/11 Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment

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Taxation Ruling TR 2007/9 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

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Taxation Ruling TR 2007/10 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

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Taxation Ruling TR 2007/7 Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

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Taxation Ruling TR 2007/6 Income tax: non-commercial business losses: Commissioner discretion

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Taxation Ruling TR 2007/5 Income tax: functional currency – when is an amount not in the ‘applicable functional currency’?

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Taxation Ruling IT 2662PW – Notice of Partial Withdrawal Income tax: false and misleading statements, additional tax, elections and notifications

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Taxation Ruling IT 2035W – Notice of Withdrawal Conditional payment of tax

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Taxation Ruling TR 2007/2 Income tax: application of the same business test to consolidated and MEC groups – principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997

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

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Taxation Ruling TR 2007/1 Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

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Taxation Ruling IT 2069W – Notice of Withdrawal Interest on overpaid tax

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Taxation Ruling IT 2616W – Notice of Withdrawal Income tax: self-assessment – questions concerning taxpayers liability to tax – subsection 169A(2) requests

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Taxation Ruling TR 2006/14 Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests

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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 2470W – Notice of Withdrawal Income tax: double revolvements received from the Wool Market Support Fund

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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 2414W – Notice of Withdrawal Income tax: variation of tax instalment deductions

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Taxation Ruling TR 2006/13 Income tax: sale and leasebacks

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Taxation Ruling IT 2475W – Withdrawal Income tax: imposition and remission of additional (penalty) tax for late lodgment of income tax returns

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Taxation Ruling IT 2410W – Notice of Withdrawal Income tax: interest paid by one Australian resident to another: interest withholding tax

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Taxation Ruling IT 2545W – Notice of Withdrawal Income tax: quotation of tax file numbers in respect of eligible termination payments

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Taxation Ruling TR 2006/12 Income tax: withholding on payments to foreign residents for works and related activities

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Taxation Ruling IT 2487W – Notice of Withdrawal Income tax: variation of tax instalment deductions – non arbitrated allowances

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Taxation Ruling TR 2006/11 Private Rulings

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Taxation Ruling TR 2006/10 Public Rulings

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Taxation Ruling TR 2006/9 Income tax: interest withholding tax – cross-border interbranch funds transfers within resident authorised deposit-taking institutions

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Taxation Ruling IT 2034W – Notice of Withdrawal Amended assessments: recalculation of additional tax for late lodgment

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Taxation Ruling TR 2006/8 Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

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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 2056W – Notice of Withdrawal Prescribed payments system: interpretation and operation

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Taxation Ruling IT 2058W – Notice of Withdrawal Prescribed payments system: interpretation and operation

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Taxation Ruling IT 2503A – Addendum Income tax: incorporation of medical and other professional practices

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TR 2006/7 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

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Taxation Ruling TR 2006/6 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

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Taxation Ruling IT 2045W – Withdrawal Income tax: interest withholding tax – withdrawal of Australian entity/AIDC exemption

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Taxation Ruling IT 2044W – Withdrawal Income tax: rebate of tax for basic health insurance premiums – State Government levies

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IT 2431W – Withdrawal Income tax: amendment of assessments: partners: connection between lack of full and true disclosure and avoidance of tax

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Taxation Ruling IT 336W – Withdrawal Income tax: medical and hospital insurance

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Taxation Ruling IT 337W – Withdrawal Income tax: improvements carried out by lessee – section 62A

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Taxation Ruling IT 2094W – Withdrawal Income tax: entertainment expenses – council employee

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Taxation Ruling IT 334W – Withdrawal Income tax: abnormal income – artists amounts received from sale of paintings

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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 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 TR 2006/3 Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

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Taxation Ruling IT 275W – Withdrawal Income tax: overseas allowances paid to public servants

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Taxation Ruling IT 2421W – Withdrawal Income tax: value of goods taken from stock for private use

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Taxation Ruling TR 2006/2 Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements

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Taxation Ruling TR 2006/1 Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936

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Taxation Ruling TR 2005/23 Income tax: listed investment companies

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Taxation Ruling TR 2005/22 Income tax: companies controlled by exempt entities

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Taxation Ruling TR 2005/20 Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the ‘holding’ rules in Division 40

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TR 2005/19 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

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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 TR 2005/17 Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2005/16 Income tax: Pay As You Go – withholding from payments to employees

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Taxation Ruling TR 2005/15 Income tax: tax consequences of financial contracts for differences

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Taxation Ruling TR 2005/14 Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

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Taxation Ruling TR 2005/13 Income tax: tax deductible gifts – what is a gift

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Taxation Ruling TR 2005/12 Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries

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Taxation Ruling TR 2005/11 Income tax: branch funding for multinational banks

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Taxation Ruling TR 2005/10 Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

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Taxation Ruling TR 2005/8 Income tax: the meaning of particular terms in the Government Service Articles of Australia’s tax treaties

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TR 2005/7 Income tax: the taxation implications of ‘partnership salary’ agreements

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Taxation Ruling TR 2005/6 Income tax: lease surrender receipts and payments

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Taxation Ruling TR 97/18 Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company – sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD

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Taxation Ruling TR 2005/5 Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

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Taxation Ruling TR 2005/5DC Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

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Taxation Ruling TR 2005/4 Income tax: capital allowances – project pools – core issues

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Taxation Ruling TR 2005/2 Income tax: the meaning of ‘foreign income’ in subsection 6AB(1) of the Income Tax Assessment Act 1936 – inclusion of statutory income

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Taxation Ruling TR 2005/1 Income tax: carrying on business as a professional artist

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Taxation Ruling TR 2004/18 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

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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

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Taxation Ruling TR 2004/17 Income tax: indemnification of royalty withholding tax

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Taxation Ruling IT 2130A – Addendum Income tax: depreciation: investment allowance – demountable car parks: whether plant

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Taxation Ruling TR 2004/16 Income tax: plant in residential rental properties

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Taxation Ruling TR 2004/14 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 entity becomes a subsidiary member of a consolidated group in a financial reporting period of the entity not beginning on or after 1 January 2005

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Taxation Ruling TR 2004/13 Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2004/12 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 clearing and settlement facility

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Taxation Ruling TR 2004/11 Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

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Taxation Ruling IT 2228PW – Notice of Partial Withdrawal

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Taxation Ruling TR 2004/9 Income tax: consolidation: what is meant by ‘injection of capital’ in section 707-325 of the Income Tax Assessment Act 1997?

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Taxation Ruling TR 2004/7 Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities

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Taxation Ruling TR 2004/5 Income tax: taxation treatment of volume rebates paid to a retailer association

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Taxation Ruling TR 2004/4 Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

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Taxation Ruling TR 2004/2 Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2004/1 Income tax: international transfer pricing – cost contribution arrangements

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Taxation Ruling TR 2003/16 Income tax: deductibility of protective items

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Taxation Ruling TR 2003/15 Income tax: Pay As You Go (PAYG) Withholding – Payments made by trustees under the Bankruptcy Act 1966 to former employees

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Taxation Ruling TR 2003/14 Income tax: Life insurance companies: the actuarial determination of fees and charges

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Taxation Ruling TR 2003/13 Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase ‘in consequence of’

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TR 2003/10 Income tax: deductions that relate to personal services income

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Taxation Ruling IT 2455W – Notice of Withdrawal Income Tax: Applications to Treat Late Objections and Requests for Reference as Duly Lodged

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Taxation Ruling TR 2003/6 Income tax: attribution of personal services income

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Taxation Ruling TR 2003/8 Income tax: distributions of property by companies to shareholders – amount to be included as an assessable dividend

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Taxation Ruling IT 340W – Withdrawal Income tax: Accumulation of income by charitable funds

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Taxation Ruling IT 2438W – Withdrawal Income tax: Interpretation of the term ‘public benevolent institution’ for gift deduction purposes

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Taxation Ruling TR 2003/4 Income tax: boat hire arrangements

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Taxation Ruling TR 2003/3 Income tax: Non-commercial losses – application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.

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Taxation Ruling TR 2003/2 Income tax: the royalty withholding tax implications of ship chartering arrangements

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Taxation Ruling IT 2610W – Withdrawal Income Tax: Foreign tax credit system – taxation of Australian resident members of Lloyd’s of London

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Taxation Ruling IT 243W – Withdrawal Commutation of pension entitlement to a lump sum

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Taxation Ruling IT 2060W – Withdrawal Income tax: Commuted Lump Sum Pension Entitlements

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Taxation Ruling TR 2002/21 Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders

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Taxation Ruling TR 2002/20 Income tax: Thin Capitalisation – Definition of assets and liabilities for the purposes of Division 820.

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Taxation Ruling TR 2002/19 Income tax: licence arrangements for intellectual property – Division 40 – tax avoidance schemes

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Taxation Ruling TR 2002/18 Income tax: home loan unit trust arrangement

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Taxation Ruling TR 2002/17 Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

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Taxation Ruling TR 2002/16 Income tax: the taxation consequences for taxpayers issuing certain stapled securities

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Taxation Ruling TR 2002/15 Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

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Taxation Ruling TR 2002/14 Income tax: taxation of retirement village operators

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Taxation Ruling TR 2002/13 Income tax: Australian films – Division 10B – tax avoidance schemes

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Taxation Ruling TR 2002/10 Income tax: capital gains tax: asset register

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Taxation Ruling TR 2002/9 Income tax: withholding from payments where recipient does not quote ABN

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Taxation Ruling TR 2002/8 Income tax: assessability of payments received from strike funds

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Taxation Ruling TR 2002/7 Income tax: deductibility of payments to strike funds

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Taxation Ruling TR 2002/5 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?

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Taxation Ruling TR 2002/4 Income tax: taxation implications of the Century Yuasa Batteries decision

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Taxation Ruling TR 2002/3 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) purposes

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Taxation Ruling TR 2002/2 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

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Taxation Ruling TR 2001/14 Income tax: Division 35 – non-commercial business losses

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Taxation Ruling TR 2001/13 Income tax: Interpreting Australia’s Double Tax Agreements

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Taxation Ruling TR 2001/11 Income tax: international transfer pricing – operation of Australia’s permanent establishment attribution rules

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Taxation Ruling TR 2001/10 Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

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Taxation Ruling TR 2001/9 Income tax: agency development loans

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Taxation Ruling TR 2001/8 Income tax: what is a personal services business

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Taxation Ruling TR 2001/7 Income tax: the meaning of personal services income

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Taxation Ruling TR 2001/5 Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Limited or ABB Grain Limited

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Taxation Ruling TR 2001/2 Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

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Taxation Ruling TR 2001/3 Income tax: penalty tax and trusts

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Taxation Ruling TR 2001/1 Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Limited or AWB (Australia) Limited

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Taxation Ruling TR 2000/15 Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company

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Taxation Ruling TR 2000/10 Income tax: public libraries, public museums and public art galleries

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Taxation Ruling TR 2000/9 Income tax: necessitous circumstances funds

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Taxation Ruling IT 2364A – Addendum Income Tax: Income tax: The Australian Traineeship system

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Taxation Ruling IT 2195PW – Notice of Partial Withdrawal Income tax: Afforestation Schemes – F.C. of T. v. LAU

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Taxation Ruling TR 2000/7 Income tax: subscriptions, joining fees, levies and contributions paid to associations by individuals

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Taxation Ruling TR 2000/5 Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements

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Taxation Ruling TR 2000/2 Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities

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Taxation Ruling TR 2000/1 Income tax: insurance registers

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Taxation Ruling IT 2530PW – Notice of Partial Withdrawal Income tax: capital gains: change in the underlying ownership of assets in a publicly traded unit trust: issue of new units in unit trusts and new shares in companies: interposed entities: calculation of change in majority underlying interests

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Taxation Ruling TR 1999/19 Income tax capital gains: treatment of forfeited deposits

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Taxation Ruling IT 2673W – Notice of Partial Withdrawal Income tax: capital gains tax – use of sole or principal residence for income producing purposes

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Taxation Ruling TR 1999/16 Income tax: capital gains: goodwill of a business

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Taxation Ruling TR 1999/17 Income tax: sportspeople – receipts and other benefits obtained from involvement in sport

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Taxation Ruling TR 1999/15 Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements

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Taxation Ruling TR 1999/14 Income tax: determining the co-operative status of a company which makes loans to shareholders

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Taxation Ruling IT 2572A – Addendum Income tax: general insurers – valuation of investments at net market value for accounting purposes: treatment of unrealised profits and losses for taxation purposes

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Taxation Ruling IT 2546A – Addendum Income tax: implications of discount of premium arrangements by insurance companies

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Taxation Ruling TR 1999/11 Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions

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Taxation Ruling TR 1999/10 Income tax and fringe benefits tax: Members of Parliament – allowances, reimbursements, donations and gifts, benefits, deductions and recoupments

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Taxation Ruling TR 1999/9 Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132

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Taxation Ruling TR 1999/6 Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs

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Taxation Ruling IT 88A – Addendum Income Tax: Trading Stock – Commonwealth securities held by authorised dealers in the short term money market.

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Taxation Ruling IT 2005W – Notice of Withdrawal Income tax: finance companies – gains and losses on redemption of securities

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Taxation Ruling IT 2663A – Addendum Income tax: basis of assessment of general insurance activities

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Taxation Ruling IT 2276A – Addendum Income tax: Assessability of profits on sales of investments of general insurance companies

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Taxation Ruling TR 1999/4 Income tax: capital gains: changes in majority underlying interests in assets of public entities for Division 20 of Part IIIA of the Income Tax Assessment Act 1936

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Taxation Ruling TR 1999/2 Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities

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Taxation Ruling TR 1999/1 Income tax: international transfer pricing for intra-group services

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Taxation Ruling TR 98/22 Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities

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Taxation Ruling TR 98/21 Income tax: withholding tax implications of cross border leasing arrangements

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Taxation Ruling IT 2042W – Notice of Withdrawal S.218 Notices and sales of mortgaged properties

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Taxation Ruling IT 2449W – Notice of Withdrawal Income tax: Prescribed Payments System, Deduction Exemption Certificates – approval and revocation

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Taxation Ruling IT 2448W – Notice of Withdrawal Income tax: variations to the rate of deduction of tax from prescribed payments

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Taxation Ruling IT 2079W – Notice of Withdrawal S.218 Notices – sales of mortgaged properties

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Taxation Ruling IT 2055W – Notice of Withdrawal Prescribed Payments System: declaration by prescribed persons

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Taxation Ruling IT 2650A – Addendum Income tax: residency – permanent place of abode outside Australia

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Taxation Ruling TR 98/17 Income tax: residency status of individuals entering Australia

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Taxation Ruling IT 2615A – Addendum Income tax: Medicare levy – test for Australian residency – payable by Australians living overseas and by visitors to Australia

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Taxation Ruling IT 2607W – Notice of Withdrawal Income tax: residency status of visitors and migrants

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Taxation Ruling IT 2681A – Addendum Income tax: residency status of business migrants

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Taxation Ruling IT 2495W – Notice of Withdrawal Income tax: debt defeasance arrangements: liability assumption

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Taxation Ruling IT 189W – Notice of Withdrawal Investment allowance – solid set irrigation system

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Taxation Ruling TR 98/15 Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset

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Taxation Ruling TR 98/14 Income tax: employee journalists – allowances, reimbursements and work-related deductions

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Taxation Ruling IT 2551W – Notice of Withdrawal Income tax: sale of interest in a professional partnership: amounts paid to retiring partners on account of work in progress

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Taxation Ruling IT 2656A – Addendum Income tax : deductibility of takeover defence costs

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Taxation Ruling IT 2553W – Notice of Withdrawal Income tax: assessability of a lump sum payment received by an employee for the surrender of valuable rights granted by an employer

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Taxation Ruling TR 98/12 Income tax: transfer of losses: section 80G (Subdivision 170-A)

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Taxation Ruling TR 98/11 Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings

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Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business

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Taxation Ruling IT 314W – Notice of Withdrawal Self-education expenses – Karate course

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Taxation Ruling IT 313W – Notice of Withdrawal Speed Reading courses

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Taxation Ruling IT 2458W – Notice of Partial Withdrawal Income tax: Commonwealth educational allowances

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Taxation Ruling TR 98/8 Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock

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Taxation Ruling TR 98/7 Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock

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Taxation Ruling TR 98/6 Income tax: real estate industry employees – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 98/5 Income tax: calculating and claiming a deduction for laundry expenses

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Taxation Ruling IT 2452W – Notice of Withdrawal Income tax: substantiation – upkeep of uniforms and/or protective clothing

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Taxation Ruling IT 359W – Notice of Withdrawal Taxation treatment afforded to financed purchase of aircraft as it relates to depreciation, investment allowance and spare parts

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Taxation Ruling TR 98/4 Income tax: child maintenance trust arrangements

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Taxation Ruling TR 98/2 Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries

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Taxation Ruling IT 2254A – Addendum Income tax: instalment purchase and depreciation on non-residential buildings

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Taxation Ruling IT 2483A – Addendum Income tax: takeovers and company recontructions – exchange of shares by life assurance companies and other financial institutions for shares or shares and cash – whether realization of profit – whether profit is assessable

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Taxation Ruling TR 98/1 Income tax: determination of income; receipts versus earnings

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Taxation Ruling TR 97/25 Income tax: property development: a deduction for capital expenditure on construction of income-producing capital works, including buildings and structural improvements

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Taxation Ruling TR 97/24 Income tax: relief from the effects of failing to substantiate

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Taxation Ruling TR 97/23 Income tax: deductions for repairs

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Taxation Ruling TR 97/22 Income tax: exempt sporting clubs

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Taxation Ruling TR 97/20 Income tax: arm’s length transfer pricing methodologies for international dealings

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Taxation Ruling TR 97/19 Income tax: tax implications of resumption of Chinese sovereignty over Hong Kong

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Taxation Ruling IT 1A – Third Addendum Taxation Ruling System: explanation and status

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Taxation Ruling IT 2107A – Addendum Social Security sickness/invalidity benefits and workers’ compensation benefit

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Taxation Ruling IT 363A – Addendum Mining company: application of Division 10 to principal and sub-contractors engaged in mining operations

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Taxation Ruling IT 353A – Addendum Meaning of mining operations for purposes of Division 10. Open cut workings for wining kaolin

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Taxation Ruling TR 97/17 Income tax and fringe benefits tax: entertainment by way of food or drink

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Taxation Ruling IT 2660A – Addendum Income tax: definition of royalties

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Taxation Ruling IT 78A – Addendum Investment Allowance: petroleum products pipeline

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Taxation Ruling IT 2512A – Addendum Income tax: financing unit trusts

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Taxation Ruling TR 97/15 Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand

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Taxation Ruling TR 97/12 Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear

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Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production?

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Taxation Ruling TR 97/9 Income tax: sale of wool

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Taxation Ruling TR 97/7 Income tax: section 8-1 – meaning of ‘incurred’ – timing of deductions

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TR 97/6 Income tax: tax treatment of solicitors’ disbursements/recoupments

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Taxation Ruling TR 97/5 Income tax: derivation of commission income by real estate agents

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Taxation Ruling TR 97/4 Income tax: capital gains: roll-over relief for buildings subdivided under strata title law into stratum units and common property

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Taxation Ruling TR 97/3 Income tax: capital gains: compensation received by landowners from public authorities

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Taxation Ruling TR 97/2 Income tax: income tax concessions for members of the Australian Defence Force serving overseas

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Taxation Ruling TR 96/24 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

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Taxation Ruling TR 96/22 Income tax: section 51AD – deductions not allowable if an asset financed by non-recourse debt is used by a tax exempt or other entity

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Taxation Ruling TR 96/23 Income tax: capital gains: implications of a guarantee to pay a debt

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Taxation Ruling TR 95/34 Income tax: employees carrying out itinerant work – deductions, allowances and reimbursements for transport expenses

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Taxation Ruling TR 96/19 Income tax: chemists: Pharmaceutical Benefits Scheme income

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Taxation Ruling TR 96/16 Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings

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Taxation Ruling TR 96/18 Income tax: cosmetics and other personal grooming expenses

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Taxation Ruling TR 96/14 Income tax: traditional securities

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Taxation Ruling TR 96/11 Income tax: record keeping – taxi industry – guidelines for recording taxi takings

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Taxation Ruling TR 96/7 Income tax: record keeping – section 262A – general principles

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Taxation Ruling TR 96/6 Income tax: assessability of benefits arising from the purchase or order of new aircraft

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Taxation Ruling TR 96/5 Income Tax: take or pay contracts

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Taxation Ruling TR 96/4 Income tax: valuing shares acquired as revenue assets

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Taxation Ruling TR 96/3 Income tax: ‘periodic interest’ in Division 16E of the Income Tax Assessment Act 1936

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Taxation Ruling TR 96/2 Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance

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Taxation Ruling TR 96/1 Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method

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Taxation Ruling TR 95/36 Income tax: characterisation of expenditure incurred in establishing and extending a mine

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Taxation Ruling TR 95/35 Income tax: capital gains: treatment of compensation receipts

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Taxation Ruling TR 95/33 Income tax: subsection 51(1) – relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings

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Taxation Ruling TR 95/32 Income tax: development allowance: investment allowance: meaning of ‘rights to use’

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Taxation Ruling TR 95/27 Income tax: public funds

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Taxation Ruling TR 95/25 Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith

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Taxation Ruling TR 95/24 Income tax: deductibility of fringe benefits tax

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Taxation Ruling TR 95/22 Income tax: employee building workers – allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions

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Taxation Ruling TR 95/20 Income tax: employee performing artists – allowances, reimbursements and work-related expenses

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TR 95/19 Income tax: airline industry employees – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/18 Income tax: employee truck drivers-allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/17 Income tax: employee work-related deductions of employees of the Australian Defence Force

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Taxation Ruling TR 95/16 Income tax: employee hairdressers – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/15 Income tax: nursing industry employees – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/14 Income tax: employee teachers – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/13 Income tax: employee police officers – allowance, reimbursements and work-related deductions

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Taxation Ruling TR 96/20 Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts

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Taxation Ruling TR 95/12 Income tax: employee factory workers – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/11 Income tax: hospitality industry employees – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/10 Income tax: employee shop assistants – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/9 Income tax: employee lawyers – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/8 Income tax: employee cleaners – allowances, reimbursements and work-related deductions

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Taxation Ruling TR 95/7 Income tax: lay-by sales

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Taxation Ruling TR 95/6 Income tax: primary production and forestry

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Taxation Ruling TR 95/5 Income tax: basis of assessment of reinsurance activities

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Taxation Ruling TR 95/3 Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties

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Taxation Ruling TR 95/2 Income tax: Overseas Aid Gift Deduction Scheme

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Taxation Ruling TR 95/1 Income tax: deductibility of advertising that opposes the passing of legislation

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Taxation Ruling TR 94/32 Income tax: non-accrual loans

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Taxation Ruling IT 167A – Addendum Treatment for income tax purposes of radio & television competition prizes

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Taxation Ruling IT 2482A – Addendum Income tax : credit card receipts: documentary evidence required to substantiate certain expenses

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Taxation Ruling IT 2382A – Addendum Income tax : ‘Curran’ type tax avoidance scheme – application of section 6BA

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Taxation Ruling IT 2235A – Addendum Income tax : “Curran” type tax avoidance scheme – application of section 6BA

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Taxation Ruling IT 2145A – Addendum Income tax : BHP awards for the pursuit of excellence – whether assessable income

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Taxation Ruling IT 131ER – Erratum Division 10B – research and preparation expenses of authors

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Taxation Ruling IT 2162W – Notice of Withdrawal Income tax : basis of assessment for Income from Chattel Leasing transactions – finance or actuarial method – gross rents less depreciation method

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Taxation Ruling IT 169A – Second Addendum Double wool clips

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Taxation Ruling IT 2195A – Addendum Income tax: Afforestation Schemes – F.C. of T. v. LAU

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Taxation Ruling TR 94/29 Income tax: capital gains tax consequences of a contract for the sale of land falling through

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Taxation Ruling IT 169A – Addendum Double wool clips

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Taxation Ruling TR 94/30 Income tax: capital gains tax implications of varying rights attaching to shares

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Taxation Ruling IT 2133A – Addendum Income tax : Australia – US double taxation convention 1953 : Article XIII – lecturer

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Taxation Ruling IT 2466A – Addendum Income tax : trust distributions of group interest to non-resident beneficiaries : determination of objections

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Taxation Ruling IT 2344A – Addendum Income Tax : trust schemes with non-resident beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Ruling IT 2323A – Addendum Income tax : United States entertainers Article 17 Australia/United States double taxation convention

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Taxation Ruling IT 352A – Addendum Land levelling expenditure by primary producers

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Taxation ruling IT 2394A – Addendum Income tax : expenditure on irrigation and water and land conservation

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Taxation Ruling IT 252A – Addendum Deduction for cost of electricity extension

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Taxation Ruling IT 240A – Addendum Restoration of flood damaged land – expenditure incurred by primary producers

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Taxation Ruling IT 233A – Addendum Contract broiler growers – business of primary production

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Taxation Ruling TR 94/26 Income tax: subsection 51(1) – meaning of incurred – implications of the High Court decision in Coles Myer Finance

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Taxation Ruling TR 94/25 Income tax: implications of the decision in Coles Myer Finance Ltd v. FC of T for the timing of deductions for prepaid expenses

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Taxation Ruling TR 94/27 Income tax: zone rebate for residents of isolated areas

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Taxation Ruling IT 2409A – Addendum Income Tax : deductions allowable to civil marriage celebrants

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Taxation Ruling IT 2499A – Addendum Income tax : rebate of tax – bonuses paid on eligible policies of life assurance

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Taxation Ruling TR 94/22 Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees

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Taxation Ruling TR 94/14 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

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Taxation Ruling TR 94/13 Income tax: cotton growers – trading stock and derivation of income under various selling options

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Taxation Ruling TR 94/11 Income tax: general investment allowance – what is a unit of property?

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Taxation Ruling TR 94/8 Income tax: whether business is carried on in partnership (including ‘husband and wife’ partnerships)

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Taxation Ruling TR 94/3 Income tax: tax shortfall penalties: calculation of a tax shortfall and allocation of additional tax

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Taxation Ruling TR 94/7 Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner’s discretion to remit penalty otherwise attracted

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Taxation Ruling TR 93/40 Income tax: imputation of company tax: form approved by Commissioner of Taxation for issue to shareholders receiving dividends for 1994-95 and later franking years

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Taxation Ruling IT 2033A – Addendum Bearer debentures – application of section 126 of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2462A – Addendum Income tax : trust stripping – income from family trust distributed to a trust owned by the taxpayer’s accountant. distributed amount returned to the family trust in the form of an interest free loan repayable on demand.

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Taxation Ruling IT 2468A – Addendum Income tax : withholding tax : building societies investments : interest or dividends

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Taxation Ruling TR 93/39 Income tax: friendly society education funds

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Taxation Ruling TR 93/38 Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees

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Taxation Ruling TR 93/37 Income tax: Medicare levy – Defence Force personnel on overseas postings

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Taxation Ruling TR 93/36 Income tax: assessability of commissions paid by investment funds to intermediaries

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Taxation Ruling TR 93/35 Income tax: medicare levy payable by persons entitled to full free medical treatment: dependants for medicare levy purposes

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Taxation Ruling TR 93/33 Income tax: gold mining: tailing dumps as trading stock of gold tailings processors and gold mining operators

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Taxation Ruling TR 93/32 Income tax: rental property – division of net income or loss between co-owners

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Taxation Ruling TR 93/31 Income tax: transfer of pensioner rebate between partners

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Taxation Ruling TR 93/30 Income tax: deductions for home office expenses

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Taxation Ruling TR 93/29 Income tax : motor vehicle dealers : valuation of stock on hand : motor vehicles traded in

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Taxation Ruling TR 93/28 Income tax: basis of assessment of income derived from securities purchased and sold cum interest

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Taxation Ruling IT 2543A – Addendum Income tax : transport allowances : deductibility of expenses incurred in travelling between home and work

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