|
File ID |
File Title |
|---|---|
|
CR 2013/66 – Addendum |
Fringe benefits tax: employers who use the Navman Wireless Australia telematics system for car log book records and for odometer records |
|
CR 2022/107 – Erratum |
Bardoc Gold Limited – demerger and scrip for scrip roll-over |
|
CR 2023/20 – Addendum |
Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits |
|
CR 2023/46 – Erratum |
MetalsTech Limited – return of capital by way of specie distribution |
|
CR 2023/35 |
Tasmanian Irrigation Pty Ltd – water entitlements roll-over |
|
CR 2023/36 |
YWCA Canberra – deductibility of donations under a payment direction deed |
|
CR 2023/37 |
Sovereign Metals Limited – demerger of NGX Limited |
|
CR 2023/38 |
Qantas Airways Limited – 2022/23 Qantas Manager Incentive Plan |
|
CR 2023/39 |
Habitat for Humanity Australia – deductibility of donations under a payment direction deed |
|
CR 2023/40 |
Pemby Pty Ltd – use of an electric bicycle by an employee |
|
CR 2023/41 |
Norwest Energy NL – scrip for scrip roll-over |
|
CR 2023/42 |
NatPark FBT Register report – use for calculating car parking benefits |
|
CR 2023/43 |
Australian Unity Limited – employee share scheme – Employee Mutual Capital Instrument Program |
|
CR 2023/44 |
Tulla Resources Plc – demerger and scrip for scrip roll-over |
|
CR 2023/45 |
Western Australian Debating League Incorporated – payments to League Members |
|
CR 2023/46 |
MetalsTech Limited – return of capital by way of in specie distribution |
|
CR 2023/47 |
Blackmores Limited – scheme of arrangement and special dividend |
|
CR 2023/48 |
Abacus Property Group de-stapling and re-stapling as Abacus Group and Abacus Storage King |
|
CR 2023/49 |
Navman Wireless Australia Pty Limited – use of FTC Manager for fuel tax credits |
|
CR 2023/50 |
Nuonic Pty Ltd – Prism software platform – vehicle activity measurement (kilometres and time) for fuel tax credit purposes |
|
CR 2023/51 |
FAR Ltd – return of capital |
|
CR 2023/52 |
Horizon Minerals Limited – distribution of shares in Richmond Vanadium Technology Limited |
|
CR 2023/53 |
National Australia Bank Limited – NAB Capital Notes 7 |
|
CR 2023/54 |
EML Payment Solutions Limited – use of living expenses card facility |
|
CR 2023/55 |
EML Payment Solutions Limited – employer clients' use of meals and entertainment card facility |
|
CR 2023/56 |
Abacus Property Group – de-stapling and re-stapling as Abacus Group and Abacus Storage King – employee share scheme |
|
CR 2023/57 |
Unity Bank Limited – Unity Capital Notes |
|
CR 2023/58 |
Vanguard retail funds – exchange of units for units in Vanguard wholesale funds |
|
CR 2023/59 |
Park AI Pty Ltd – ParkLog Report for calculating car parking benefits |
|
CR 2023/60 |
Teletrip devices – car logbook and odometer records |
|
CR 2023/61 |
Argo Investments Limited – dividend substitution share plan |
|
CR 2023/62 |
Argo Global Listed Infrastructure Limited – dividend substitution share plan |
|
CR 2023/63 |
Carbon Revolution Limited – employee share scheme – exchange of shares for Carbon Revolution plc shares |
|
CR 2023/64 |
Sunland Group Limited – return of capital |
|
CR 2023/65 |
Venus Metals Corporation Limited – in specie distribution of Rox Resources Limited shares |
|
CR 2023/66 |
Judo Capital Holdings Limited – Judo Capital Notes |
|
CR 2023/67 |
Two10degrees Pty Ltd – use of Global Alerting Platform In-Vehicle Management System for fuel tax credits |
|
CR 2023/68 |
Thorn Group Limited – return of capital |
|
CR 2023/69 |
Newcrest Mining Limited – employee share scheme – shares disposed of under scheme of arrangement |
|
CR 2023/70 |
B&C Hospitality Holdings Pty Ltd – employee share scheme – reducing the minimum holding period |
|
CR 2023/71 |
SILK Laser Australia Limited – scheme of arrangement and special dividend |
|
CR 2023/72 |
St Barbara Limited – return of capital by in specie distribution of ordinary shares in Genesis Minerals Limited |
|
ER 2012/1 – Addendum |
Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts |
|
LCR 2018/9 – Addendum |
Housing affordability measures: contributing the proceeds of downsizing to superannuation |
|
LCR 2023/D1 – Draft |
The corporate collective investment vehicle regime |
|
PR 2022/2 – Addendum |
Tax consequences of investing in C2 Gateway Deferred Purchase Agreement |
|
PR 2022/6 – Addendum |
Tax consequences for a customer participating in CommBank Yello with the Commonwealth Bank of Australia |
|
PR 2020/12A – Addendum |
Income tax: taxation consequences for a customer entering into a Rural Products Prepayment Program with Elders Rural Services Australia Limited |
|
PR 2021/4A – Addendum |
Income tax: taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd |
|
PR 2018/15 – Addendum |
Income tax: taxation consequences for a Customer entering into a Prepay and Grow Agreement with Ruralco |
|
PR 2019/3 – Addendum |
Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark |
|
PR 2019/5 – Addendum |
Income tax: taxation consequences of investing in the Westpac Protected Equity Loan |
|
PR 2020/10 – Addendum |
Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust – 2020 |
|
PR 2023/13 – Addendum |
UBS Structured Option and Loan Facility |
|
PR 2020/5 – Addendum |
Income tax: UBS Structured Option and Loan Facility |
|
PR 2023/4 – Addendum |
Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients |
|
PR 2021/10 – Addendum |
Income tax: Morgan Stanley Option and Loan Facility |
|
PR 2022/7 – Addendum |
Bell Equity Lever – instalment receipts |
|
PR 2020/1 – Addendum |
Income tax: tax consequences of investing in equities using Bell Geared Equities Investment (2019 Product Brochure) |
|
PR 2020/2– Addendum |
Income tax: taxation consequences of investing in C2 Gateway Deferred Purchase Agreement |
|
PR 2019/5 – Addendum |
Income tax: taxation consequences of investing in the Westpac Protected Equity Loan |
|
PR 2022/11 – Withdrawal |
Allianz Guaranteed Income for Life |
|
PR 2023/10 |
Tax consequences for a borrower being charged an ‘Indexed Rate’ of interest under a home loan |
|
PR 2023/11 |
Mortgage House Blended Plus Loan Facility |
|
PR 2023/12 |
Challenger Guaranteed Annuity (Short Term) |
|
PR 2023/13 |
UBS Structured Option and Loan Facility |
|
PR 2023/14 |
National Australia Bank Tailored Equity Solutions Facility |
|
PR 2023/15 |
Challenger Guaranteed Annuity (Floating Rate Fixed Term) |
|
PR 2023/16 |
CHESS depositary interests over interests in the SPDR® S&P 500® ETF Trust |
|
PR 2023/17 |
Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager – FTC Self Claim level clients |
|
PR 2023/18 |
Morgan Stanley Option and Loan Facility |
|
PR 2023/19 |
Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement |
|
PR 2023/20 |
St. James’s Place International Investment Plan II |
|
PR 2023/21 |
St. James’s Place International Investment Bond and International Investment Account |
|
PR 2023/22 |
Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life |
|
PR 2023/23 |
Zurich Life Insurance (Hong Kong) Limited – Matterhorn life insurance policy |
|
PR 2023/24 |
Allianz Guaranteed Income for Life |
|
PR 2023/25 |
XLD Commodities Pty Ltd – XLD Grain & Fertiliser Prepayment Program |
|
PR 2023/26 |
Luxury Escapes Business Traveller Program |
|
SMSFR 2009/1 – Addendum |
Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 |
|
SMSFR 2009/3 – Addendum |
Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund |
|
SMSFR 2009/4 – Addendum |
Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993 |
|
SMSFR 2010/1 – Addendum |
Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party |
|
TR 98/9 – Withdrawal |
Income tax: deductibility of self-education expenses incurred by an employee or a person in business |
|
TR 92/8 – Withdrawal |
Income tax: deductibility of self-education expenses |
|
TR 2007/10 – Erratum |
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 |
|
TR 2013/D5 – Draft |
Income tax: when a superannuation income stream commences and ceases |
|
TR 2013/7 – Addendum |
Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936 |
|
TR 2017/D1 – Withdrawal |
Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances |
|
TR 2022/4 – Addendum |
Income tax: section 100A reimbursement agreements |
|
TR 2023/D1 – Draft |
Income tax: deductibility of self-education expenses incurred by an individual |
|
TR 2023/D2 – Draft |
Income tax: composite items – identifying the relevant depreciating asset for capital allowances |
|
TR 2023/3 |
Income tax: expenses associated with holding vacant land |
|
TR 2023/4 |
Income tax: pay as you go withholding – who is an employee? |
|
GSTD 2023/D1 – Draft |
Goods and services tax: supplies of combination foods |
|
LCTD 2023/1 |
Luxury car tax: how to determine the principal purpose of a vehicle |
|
TD 95/60 – Withdrawal |
Income tax: are fees paid for obtaining investment advice an allowable deduction under section 8-1 of the income Tax Assessment Act 1997 (ITAA 1997) for taxpayers who are not carrying on an investment business? |
|
TD 2005/14 – Addendum |
Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in a foreign country for one or more of the reasons listed in that subsection and there is no additional reason for exempting that income? |
|
TD 2005/15 – Addendum |
Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in the foreign country for a reason listed in that subsection as well as a reason not listed? |
|
TD 2007/D10 – Withdrawal |
Income tax: capital gains: capital gains tax consequences of earnout arrangements |
|
TD 2017/19 – Withdrawal |
Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2017–18 income year? |
|
TD 2018/10 – Withdrawal |
Income tax: value of goods taken from stock for private use for the 2017–18 income year |
|
TD 2023/D3 – Draft |
Income tax: trustee risk reserves – deductibility of payments made by a superannuation fund to its trustee |
|
TD 2023/D4 – Draft |
Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business |
|
TD 2023/3 – Erratum |
Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year |
|
TD 2023/5 |
Income tax: aggregated turnover and connected entities – Commissioner’s discretion that an entity does not 'control' another entity |
|
TD 2023/6 |
Income tax: tax incentives for early stage investors: what is an 'expense' that is 'incurred' for the early stage test? |
|
TD 2023/7 |
Income tax: value of goods taken from stock for private use for the 2023–24 income year |