|
File ID |
File Title |
|---|---|
|
PCG 2017/2 – update |
Simplified transfer pricing record-keeping options |
|
PCG 2018/D4 – draft update |
Income tax – legal liability of a legal personal representative of a deceased person |
|
PCG 2018/9 – update |
Central management and control test of residency: identifying where a company’s central management and control is located |
|
PCG 2021/1 – update |
Application of market value substitution rules when there is a buy-back or redemption of hybrid securities – methodologies for determining market value for investors holding their securities on capital account |
|
PCG 2022/1 – update |
Non-commercial business losses – Commissioner’s discretion regarding flood, bushfire or COVID-19 |
|
PCG 2022/2 – update |
Section 100A reimbursement agreements – ATO compliance approach |
|
PCG 2023/1 – update |
Claiming a deduction for additional running expenses incurred while working from home – ATO compliance approach |
|
PCG 2023/2 |
Classifying workers as employees or independent contractors – ATO compliance approach |
|
GN 2018/2 – update |
Downsizer contribution |
|
Guide – new |
Examples of tax consequences on sales of land including small-scale land subdivision |
|
Guide |
Market valuation guide |
|
Guide |
Employees guide for work expenses |
|
Guide – update |
FBT Guide for employers |
|
Update |
Eligibility of super funds and investor-directed portfolio service investment platforms to claim reduced input tax credits on adviser fees |