Publications, Tax Determinations and Rulings

Publications

Supporting publications are available on our website and include:

• Applying for an ABNExternal Link
• Changes to your self-managed superannuation fund
• Capital gains tax (CGT) schedule 2020 (NAT 3423)
• Foreign exchange (forex) – general information on average rates
• Foreign exchange gains and losses – Translation (conversion) rule
• Foreign income return form guide 2020
• Fringe benefits tax – a guide for employers
• General value shifting regime – who it affects
• Guide to capital gains tax 2020
• Guide to the debt and equity tests
• Guide to depreciating assets 2020 (NAT 1996)
• Guide to the general value shifting regime (NAT 8366)
• Guide to foreign income tax offset rules 2020
• Guide to the taxation of financial arrangements (TOFA)
• Losses schedule 2020 (NAT 3425)
• Losses schedule instructions 2020
• Non-individual PAYG payment summary schedule 2020 (NAT 3422)
• PAYG payment summary – withholding where ABN not quoted (NAT 3283)
• PAYG withholding from foreign residents – payment summary
• TFN withholding for closely held trusts

Legislative references

Supporting legal references are available on our legal database or external webpages and include:

• A New Tax System (Australian Business Number) Act 1999External Link
• Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997
• Income Tax Assessment (1936 Act) Regulation 2015
• Income Tax Assessment Regulations 1997
• Income tax (Transitional Provisions) Act 1997
• Legislative instrument registered on the Federal Register of Legislation (at legislation.gov.auExternal Link)
• 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 Link
• Small Superannuation Accounts Act 1995
• Superannuation Industry (Supervision) Act 1993
• Superannuation Industry (Supervision) Regulations 1994
• Superannuation Legislation Amendment Act (No. 4)1999
• Taxation Administration Act 1953
• Taxation Administration Regulations 1976
• Taxation Administration Regulations 2017
• Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

Tax determinations and tax rulings

Supporting tax determinations and rulings are available on our legal database and include:

• Australian Taxation Office Interpretative Decision – ATO ID 2009/100 – Complying superannuation fund: deductibility of premiums on ‘whole of life policy’ – subsection 295-465(1) of the ITAA 1997
• Taxation Ruling IT 2624 Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
• 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 Ruling TR 93/17 Income tax: income tax deductions available to superannuation funds
• 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
• Taxation Ruling TR 2018/2 Income tax: record keeping and access - 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 2019/5 Income tax: effective life of depreciating assets (applicable from 1 July 2019)
• Taxation Ruling TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
• Taxation Ruling TR 2010/1 Income tax: superannuation contributions
• Taxation Ruling TR 2012/6 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members.
• Taxation Ruling TR 2011/5 Income tax: objections against income tax assessments
• Law Companion Ruling LCR 2019/1 The business continuity test - carrying on a similar business

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