File ID | File Title |
|---|---|
CR 2024/1 | AFL Players’ Association Limited – Education and Training Grant Program |
CR 2024/2 | Geotab Australia Pty Ltd – electronic car logbook and odometer record-keeping system |
CR 2024/3 | Westpac Banking Corporation – Westpac Capital Notes 10 |
CR 2024/4 | Allkem Limited – scrip for scrip roll-over |
CR 2024/5 | Shriro Holdings Limited – return of capital |
CR 2024/6 | Healthia Limited – Scheme of Arrangement |
CR 2024/7 | Tamboran Resources Limited – scrip for scrip roll-over |
CR 2024/8 | Danakali Ltd – return of capital and special dividend |
CR 2024/9 | InvoCare Limited – employee share scheme – shares disposed of under scheme of arrangement |
CR 2024/10 | InvoCare Limited – scheme of arrangement and special dividend |
CR 2024/11 | Incitec Pivot Limited − reduction of share capital |
CR 2024/12 | A2B Australia Limited – special dividend |
CR 2024/13 | Parks Victoria − Early Retirement Scheme 2024 |
CR 2024/14 | Victorian Rail Track – early retirement scheme 2024 |
CR 2024/15 | Cenntro Electric Group Ltd – exchange of shares for Cenntro Inc. shares |
CR 2024/16 | KeyInvest Limited – KeyInvest Limited Capital Notes |
CR 2024/17 | Invex Therapeutics Ltd – return of capital |
CR 2024/18 | Newcrest Mining Limited – scrip for scrip roll-over, final ordinary dividend and special dividend |
CR 2024/19 | Symbio Holdings Limited – employee share scheme – shares disposed of under scheme of arrangement |
CR 2024/20 | Symbio Holdings Limited – scrip for scrip roll-over and special dividend |
CR 2024/21 | The Ian Potter Cultural Trust − fellowships |
CR 2024/22 | Australia and New Zealand Banking Group Limited – ANZ Capital Notes 9 |
CR 2024/23 | The Trustee for the Voyager Resort − tax consequences for former timeshare owners |
CR 2024/24 | Bendigo and Australia Bank Limited − Capital Notes 2 |
CR 2024/25 | VHM Limited − return of capital by in specie distribution of shares in VP Minerals Limited |
CR 2024/26 | Snack Foods Pty Ltd - Early Retirement Scheme 2024 |
CR 2024/27 | Insurance Australia Group Limited – IAG Capital Notes 3 |
CR 2024/28 | Link Wentworth Housing Limited – deductibility of donations under a payment direction deed |
CR 2024/29 | Queensland Health – Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance |
CR 2024/30 | Gamma Investments HoldCo Pty Ltd – reduction of share capital |
CR 2024/31 | Link Administration Holdings Limited – scheme of arrangement and special dividend |
CR 2024/32 | Advanced Share Registry Limited – scheme of arrangement and special dividend |
CR 2024/33 | PointsBet Holdings Limited - return of capital |
CR 2024/34 | Carbon Revolution Limited – exchange of shares for Carbon Revolution plc shares |
CR 2024/35 | Cirrus Networks Holdings Limited – scheme of arrangement |
CR 2024/36 | National Australia Bank Limited – NAB Capital Notes 8 |
CR 2019/27 – Addendum | Income tax: Community Housing Canberra Limited – deductibility of donations under a Payment Direction Deed |
PR 2024/1 | FTC Automator platform – use by clients of KPMG and Geotab Australia to calculate fuel tax credits |
PR 2024/2 | Lannock Strata Finance 2 Pty Ltd – Lot Owner Upfront Payment Agreement |
PR 2024/3 | LongView Homeowner Funding Agreement |
PR 2024/4 | Nutrien Ag Solutions Limited – PrePay Plus Agreement |
PR 2024/5 | Challenger Lifetime Annuity (Liquid Lifetime) – 2024 |
PR 2024/6 | Tax consequences of investing in the Anadara Deferred Purchase Agreement |
PR 2024/7 | Perpetual WealthFocus Investment Advantage Fund |
PR 2024/8 | W.A. Blue Gum Project 2024 |
PR 2024/9 | Summit Rural (WA) Pty Limited – End of Season Scheme |
PR 2024/10 | St. James’s Place Fund Administration Bond and Portfolio Administration Bond |
PR 2023/9 – Addendum | KPMG – FTC Automator platform – fuel tax credits |
PR 2021/3 – Addendum | Income tax: taxation consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund – 2021 |
PR 2021/3 – Addendum | Income tax: taxation consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund – 2021 |
GSTR 2002/5 – Addendum | Goods and services tax: when is a 'supply of a going concern' GST-free? |
GSTR 2006/6D – Draft | Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 |
GST II FL1A – Addendum | Detailed Food List |
MT 2024/D1 – Draft | Time limits for claiming an input tax or fuel tax credit |
SGR 2005/1 – Withdrawal | Superannuation guarantee: who is an employee? |
TR 2024/1 | Income tax: composite items – identifying the relevant depreciating asset for capital allowances |
TR 2024/2 | Income tax: when does a corporate limited partnership 'credit' an amount to a partner in that partnership? |
TR 2024/3 | Income tax: deductibility of self-education expenses incurred by an individual |
TR 2005/13 – Addendum | Income tax: tax deductible gifts − what is a gift? |
TR 2013/5 – Addendum | Income tax: when a superannuation income stream commences and ceases |
TR 2020/1A – Addendum | Income tax: employees: deductions for work expenses under section 8 1 of the Income Tax Assessment Act 1997 |
TR 2021/1A – Addendum | Income tax: when are deductions allowed for employees’ transport expenses? |
TR 2021/4A – Addendum | Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances |
TR 95/2 – Withdrawal | Income tax: Overseas Aid Gift Deduction Scheme |
TR 2024/D1 – Draft | Income tax: royalties – character of payments in respect of software and intellectual property rights |
TR 2024/D2 – Draft | Income tax: exempt income of international organisations and persons connected with them |
TR 2023/D4 – Draft Consolidation | Income tax: pay as you go withholding – who is an employee? |
TR 2021/D4 – Withdrawal | Income tax: royalties – character of receipts in respect of software |
TR 2019/D1 – Withdrawal | Income tax: income of international organisations and persons connected with them that is exempt from income tax |
ED 2024/D1 – Draft | Alcohol excise: the addition of water to beer |
GSTD 2024/1 | Goods and services tax: supplies of combination food |
GSTD 2024/D1 – Draft | Goods and services tax: supplies of food of a kind marketed as a prepared meal |
WETD 2024/D1 – Draft | Wine equalisation tax: the addition of water to cider or perry |
TD 2024/1 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing 1 April 2024? |
TD 2024/2 | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2024. |
TD 2024/3 | Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024-25 income year? |
TD 93/97 – Withdrawal | Income tax: if a taxpayer claims a deduction for self-education expenses under section 8-1 of the Income Tax Assessment Act 1997, is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936, excluded from the substantiation provisions? |
TD 2016/8 – Withdrawal | Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2016-17 financial year? |
TD 2016/11 – Withdrawal | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2016 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? |
TD 2017/17 – Withdrawal | Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2017 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used? |
TD 2017/18 – Withdrawal | Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2017-18 financial year? |
TD 2018/1 – Withdrawal | Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2018? |
TD 2018/2 – Withdrawal | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2018? |
TD 2018/3 – Withdrawal | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2018? |
TD 2018/4 – Withdrawal | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2018? |
TD 2018/5 – Withdrawal | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2018? |
TD 2018/7 – Withdrawal | Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2018? |
TD 2024/2 – Erratum | Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2024. |
TD 2024/D1 | Income tax: hybrid mismatch rules − application of certain aspects of the ‘liable entity’ and ‘hybrid payer’ definitions |
TD 2014/D10 – Withdrawal | Income tax: does forex realisation event 4 happen to the debtor under subsection 775-55(1) of the Income Tax Assessment Act 1997 on repayment of a loan taken out prior to the effective date of a choice to use the applicable functional currency and denominated in the same non-AUD currency that later becomes the applicable functional currency? |
ATO rulings and determinations
Spring list of ATO rulings and determinations.
Last updated 16 September 2024
QC27160