File ID | File Title | ||
|---|---|---|---|
2024/11/05188 | Deductible Gift Recipient (DGS) status for community charities | ||
Taxpayer alerts
Autumn list of taxpayer alerts
File ID | File Title | |
|---|---|---|
Early-stage investor tax offset claimed using circular financing arrangement | ||
TA 2024/2 | Arrangements to circumvent Division 7A of the Income Tax Assessment Act 1936 through the guaranteeing by private companies of third-party loans | |
Law Administration Practice Statements
File ID | File Title | ||
|---|---|---|---|
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| ||
PS LA 2011/25 – update | Reconstructing records and making reasonable estimates for taxpayers affected by a disaster | ||
PS LA 2007/4 - update | Remission of penalty for failure to comply with GST registration obligations | ||
PS LA 2006/19 – update | Self-managed superannuation funds - issuing a notice of non-compliance | ||
PS LA 2008/18 – update | Interaction between Subdivisions 284-B and 284-C of Schedule 1 to the Taxation Administration Act 1953 | ||
PS LA 2011/19 – update | Administration of the penalty for failure to lodge on time | ||
PS LA 2008/1 (GA) – update | Goods and services tax and input tax credits for acquisitions related to making supplies under a disclosed hire-purchase agreement entered into before 1 July 2012 | ||
PS LA 2011/21 – update | Offsetting of refunds and credits against taxation and other debts | ||
PS LA 2007/21 – update | Substituted accounting periods (SAPS) | ||
PS LA 2011/4 – update | Collection and recovery of disputed debts | ||
PS LA 2009/4 – update | Decisions made by the Commissioner in the general administration of the taxation laws | ||
PS LA 2008/6 – update | Fraud or evasion | ||
PS LA 1998/1 – update | Law Administration Practice Statements | ||
PS LA 2021/1 – update | Application of the promoter penalty laws | ||
PS LA 2008/15 – update | Taxpayer Alerts | ||
PS LA 2007/10 – update | Making default assessments: section 36 of the Superannuation Guarantee (Administration) Act 1992 | ||
PS LA 2005/2 (GA) – update | Goods and services tax and time of choice to apply the margin scheme | ||
PS LA 2003/1 – update | Petroleum excise duty - reporting for adjustments outside the current reporting period | ||
PS LA 2003/13 - update | Valuing trading stock for retailers and wholesalers | ||
PS LA 2006/18 – update | Self-managed superannuation funds - enforceable undertakings | ||
PS LA 2004/12 – update | Consolidation – general shortcuts for resetting the tax cost under Division 705 of the Income Tax Assessment Act 1997 for depreciating assets for which the decline in value is worked out under Division 40 of that Act | ||
PS LA 2005/23 – update | Disclosing information about a taxpayer's taxation affairs to Treasury | ||
PS LA 2008/2 – update | Forestry managed investment schemes | ||
PS LA 2006/2 (GA) – update | Operation of Division 7A of the Income Tax Assessment Act 1936 on loans that have become statute-barred | ||
PS LA 2007/1 (GA) – update | Assessing superannuation guarantee charge where the employers have done what they could reasonably be expected to do to comply with the law by the due date | ||
PS LA 2004/10 – update | Tax laws claimed to be invalid | ||
PS LA 2007/7 – update | Making default assessments of taxable income in respect of attributable income | ||
PS LA 2021/3 – update | Remission of additional superannuation guarantee charge | ||
PS LA 2008/9 – update | Goods and services tax ‘revenue-neutral’ corrections | ||
PS LA 2006/17 – update | Self-managed superannuation funds – disqualification of individuals to prohibit them from acting as a trustee of a self-managed superannuation fund | ||
PS LA 2007/3 – update | Remission of penalty for failure to comply with requirements in relation to tax invoices, adjustment notes or third-party adjustment notes | ||
PS LA 2010/1 – update | Approach to cases involving Division 6 (trust income) | ||
PS LA 2006/7 – update | Alternative assessments | ||
PS LA 2011/4 – update | Collection and recovery of disputed debts | ||
PS LA 2011/15 – update | Lodgement obligations, due dates and deferrals | ||
PS LA 2011/3 – update | Compromise of undisputed tax-related liabilities and other amounts payable to the Commissioner | ||
PS LA 2002/11 – update | Escalation of issues concerning fixed entitlements to a share of the income or capital of a trust | ||
PS LA 2007/24 – update | Making default assessments: section 167 of the Income Tax Assessment Act 1936 | ||
PS LA 2020/3 – update | Self-managed superannuation funds – administrative penalties imposed under subsection 166(1) of the Superannuation Industry (Supervision) Act 1993 | ||
PS LA 2008/3 (GA) – update | Attribution rules and late registration for fuel tax credits | ||
PS LA 2011/6 – update | Risk management in the enforcement of lodgement obligations and debt collection activities | ||
PS LA 2017/2 – update | Diverted profits tax assessments | ||
PS LA 2012/1 (GA) – update | How to calculate input tax credits and bad debt adjustments when a dividend is paid to creditors | ||
PS LA 2011/8 – update | The registration of entities | ||
PS LA 2009/8 – update | The Commissioner’s determination under paragraph 71(1)(e) of the Superannuation Industry (Supervision) Act 1993 that an asset is not an in-house asset of a self-managed superannuation fund | ||
PS LA 1999/2 – update | Calculating joint car expense deductions | ||
PS LA 2005/20 – update | Signature requirements for approved virtual forms, lodged electronically or given by phone | ||
PS LA 2011/2 – update | Administering penalties for failing to electronically notify or pay goods and services tax or pay as you go liabilities | ||
PS LA 2017/1 – update | Petroleum resource rent tax: amendment period for transfers of exploration expenditure | ||
PS LA 2009/5 – update | Provision of advice and guidance by the Australian Taxation Office in relation to the application of the Superannuation Industry (Supervision) Act 1993 and the Superannuation Industry (Supervision) Regulations 1994 to self-managed superannuation funds | ||
PS LA 2007/2 (GA) – update | GST joint venture operators in the mining and petroleum industries accounting for the GST on taxable supplies that generate non-product sales income | ||
PS LA 2009/4 – update | Decisions made by the Commissioner in the general administration of the taxation laws | ||
PS LA 2006/19 – update | Self-managed superannuation funds – issuing a notice of non-compliance | ||
PS LA 2011/22 – update | Commissioner’s discretion to retain a refund | ||
PS LA 2012/6 – update | Exercise of Commissioner's discretion to retain a refund | ||
PS LA 2011/11 – update | Refunds of certain pay as you go withholding amounts | ||
PS LA 2008/11 – update | Suspected fraud by a third party or tax practitioner | ||
PS LA 2011/20 – update | Payment and credit allocation | ||
PS LA 2012/1 – update | Engaging Tax Counsel Network on tax technical issues | ||
PS LA 2024/1 | Suspected external fraud by a third party or tax practitioner | ||
PS LA 2011/5 – update | Recovery of administrative overpayments | ||
PS LA 2013/5 – update | Collection of consolidated group liabilities | ||
PS LA 2013/6 – update | Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws | ||
PS LA 2011/30 – update | Remission of administrative penalties relating to schemes imposed by subsection 284-145(1) of Schedule 1 to the Taxation Administration Act 1953 | ||