Publications, Tax Determinations and Rulings

Publications

• Applying for an ABNExternal Link
• A New Tax System (Australian Business Number) Act 1999External LinkChanges to your self-managed superannuation fundCapital allowances schedule 2009 (NAT 3424)
• Capital allowances schedule instructions 2009 (NAT 4089)
• Capital gains tax (CGT) schedule 2009 (NAT 3423)
• Debt and equity tests
• Foreign exchange (forex): General information on average rates
• Foreign exchange (forex): Translation (conversion) rules
• Foreign income return form guide 2008-09 (NAT 1840)
• Foreign investment funds guide 2008-09 (NAT 2130)
• Guide to capital gains tax 2009 (NAT 4151)
• Guide to depreciating assets 2009 (NAT 1996)
• Guide to the general value shifting regime (NAT 8366)
• Guide to foreign income tax offset rules 2008-09 (NAT 72923)
• How to complete the Superannuation member contribution statement (MCS) (NAT 2603)
• Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997Income Tax Regulations 1936
• Income Tax Assessment Regulations 1997Income tax (Transitional Provisions) Act 1997
• Law Administration Practice Statement PS LA 2004/1 (GA) Lodgment opportunity for family trust and interposed entity elections
• Legislative instrument registered on the Federal Register of Legislative Instruments (available at www.frli.gov.auExternal Link)
• Losses schedule 2009 (NAT 3425)
• Losses schedule instructions 2009 (NAT 4088)
• National Rental Affordability Scheme (Consequential Amendments) Act 2008External Link
• New International Tax Arrangements (Managed Funds and Other Measures) Act 2005External Link
• New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005External LinkNon-individual PAYG payment summary schedule 2009 (NAT 3422)
• PAYG payment summary - withholding where ABN not quoted (NAT 3283)
• Schedule 25A 2009 (NAT 1125)
• Schedule 25A instructions 2009 (NAT 2639)
• Small Superannuation Accounts Act 1995Superannuation Industry (Supervision) Act 1993
• Superannuation Industry (Supervision) Regulations 1994
• Superannuation Legislation Amendment Act (No. 4)1999Taxation Administration Act 1953
• Taxation Administration Regulations 1976Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
• Withholding from a foreign resident

Tax determinations and tax rulings

• IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
• Taxation Determination TD 1999/6 Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?
• Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
• Taxation Determination TD 2007/3 Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?
• Taxation Ruling TR 96/7 Income tax: record keeping - section 262A - general principles
• Taxation Ruling TR 97/25 Income tax: property development - deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements and its addendum TR 97/25A
• Taxation Ruling TR 2005/9 Income tax: record keeping - electronic records
• Taxation Ruling 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
• Taxation Ruling TR 2008/4 Income tax: effective life of depreciating assets (applicable from 1 July 2008)
• Taxation Ruling TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997