Taxation Ruling
TR 2000/List
Income tax and other taxes: Determinations, Rulings, and notices of withdrawal and addendum issued in 2000
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FOI status:
may be releasedFOI number: I 1022025| Contents | Para |
|---|---|
| What this Ruling is about | |
| Rulings | |
| Goods and Services Tax | |
| Income Tax | |
| Miscellaneous Tax | |
| Sales Tax | |
| Excise Bulletins | |
| Superannuation Contributions | |
| Superannuation Guarantee | |
| Taxation Rulings | |
| Taxation Determinations |
Preamble
| This document is not a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 and is not legally binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
What this Ruling is about
Class of person/arrangement
1. This Ruling lists all draft and final Determinations and Rulings, as well as all notices of withdrawal and addendum to Determinations and Rulings, issued: by the Commissioner of Taxation in calendar year 2000.
Ruling
2. This Ruling lists the documents that have been issued: during 2000 divided by function and showing in relation to each action the number of the document, its title and the date the action took place.
Goods and Services Tax
3. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2000/D1 | Goods and Services Tax: Making adjustments under Division 19 for adjustment events. | 16.02.00 |
| GSTR 2000/D2 | Goods and Services Tax: Division 129 - adjustments for changes in the extent of creditable purpose. | 29.03.00 |
| GSTR 2000/D3 | Goods and Services Tax: Transitional valuation of work-in-progress for head contractors in the building or civil engineering industries. | 29.03.00 |
| GSTR 2000/D4 | Goods and Services Tax: commercial residential premises. | 05.04.00 |
| GSTR 2000/D5 | Goods and Services Tax: accounting on a cash basis. | 12.04.00 |
| GSTR 2000/D6 | Goods and Services Tax: corporate card statement - entitlement to an input tax credit without a tax invoice. | 12.04.00 |
| GSTR 2000/D7 | Goods and Services Tax: supplies connected with Australia. | 19.04.00 |
| GSTR 2000/D8 | Goods and Services Tax: GST-free supplies of water, sewerage services, storm water draining services and emptying of a septic tank. | 19.04.00 |
| GSTR 2000/D9 | Goods and Services Tax: construction and building services which span 1 July 2000. | 10.05.00 |
| GSTR 2000/D10 | Goods and Services Tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract. | 31.05.00 |
| GSTR 2000/D11 | Goods and Services Tax: when consideration is provided and received for various payment instruments | 31.05.00 |
| GSTR 2000/D12 | Goods and Services Tax: supplies that are GST free for pre-schools, primary and secondary education courses | 31.05.00 |
| GSTR 2000/D13 | Goods and Services Tax: attributing GST payable on certain supplies of gas and electricity made by public utility providers | 08.06.00 |
| GSTR 2000/D14 | Goods and Services Tax: International travel | 14.06.00 |
| GSTR 2000/D15 | Goods and Services Tax: Foreign exchange rates that work out the consideration for a taxable supply | 14.06.00 |
| GSTR 2000/D16 | Goods and Services Tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? | 28.06.00 |
| GSTR 2000/D17 | Goods and Services Tax: GST and how it applies to supplies of fringe benefits | 30.06.00 |
| GSTR 2000/D18 | Goods and Services Tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis | 28.06.00 |
| GSTR 2000/D19 | Goods and Services Tax: insurance settlements by making supplies of goods or services | 05.07.00 |
| GSTR 2000/D20 | Goods and Services Tax: agency relationships and the application of the GST law | 06.09.00 |
| GSTR 2000/D21 | Goods and Services Tax: supplies that are GST-free for tertiary education courses | 11.10.00 |
| GSTR 2000/D22 | Goods and Services Tax: Vouchers | 22.11.00 |
| GSTR 2000/D23 | Goods and Services Tax: GST consequences of court orders and out-of-court settlements | 13.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2000/1 | Goods and Services Tax: adjustment notes | 22.03.00 |
| GSTR 2000/2 | Goods and Services Tax: adjustments for bad debts | 29.03.00 |
| GSTR 2000/3 | Goods and Services Tax: transitional documents - entitlement to an input tax credit without a tax invoice | 29.03.00 |
| GSTR 2000/4 | Goods and Services Tax: appropriations | 29.03.00 |
| GSTR 2000/5 | Goods and Services Tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000 | 05.04.00 |
| GSTR 2000/6 | Goods and Services Tax: special credit for sales tax paid on alcoholic beverages | 12.04.00 |
| GSTR 2000/7 | Goods and Services Tax: transitional arrangements - supplies, including supplies of rights, made before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000 | 12.04.00 |
| GSTR 2000/8 | Goods and Services Tax: special credit for sales tax paid on stock | 19.04.00 |
| GSTR 2000/9 | Goods and Services Tax: transitional arrangements - GST-free supplies under existing agreements | 20.04.00 |
| GSTR 2000/10 | Goods and Services Tax: recipient created tax invoices | 10.05.00 |
| GSTR 2000/11 | Goods and Services Tax: grants of financial assistance | 10.05.00 |
| GSTR 2000/12 | Goods and Services Tax: attributing GST payable and input tax credit for supplies and acquisitions under lay-by sales agreements. | 26.05.00 |
| GSTR 2000/13 | Goods and Services Tax: accounting on a cash basis. | 31.05.00 Missing tag above this point |
| GSTR 2000/14 | Goods and Services Tax: transitional valuation of work-in-progress for head contractors in the building or civil engineering industries. | 08.06.00 |
| GSTR 2000/15 | Goods and Services Tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose. | 07.06.00 |
| GSTR 2000/16 | Goods and Services Tax: transitional arrangements - GST-free supplies under existing agreements. | 07.06.00 |
| GSTR 2000/17 | Goods and Services Tax: Tax invoices | 14.06.00 |
| GSTR 2000/18 | Goods and Services Tax: Construction and building services which span 1 July 2000 | 14.06.00 |
| GSTR 2000/19 | Goods and Services Tax: making adjustments under Division 19 for adjustment events | 21.06.00 |
| GSTR 2000/20 | Goods and Services Tax: commercial residential premises | 21.06.00 |
| GSTR 2000/21 | Goods and Services Tax: the margin scheme for supplies of real property held prior to 1 July 2000 | 28.06.00 |
| GSTR 2000/22 | Goods and Services Tax: apportionment of input tax credits for providers of financial supplies | 28.06.00 |
| GSTR 2000/23 | Goods and Services Tax: when consideration is provided and received for various payment instruments | 28.06.00 |
| GSTR 2000/24 | Goods and Services Tax: Division 129 - making adjustments for changes in extent of creditable purpose | 28.06.00 |
| GSTR 2000/25 | Goods and Services Tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank | 30.06.00 |
| GSTR 2000/26 | Goods and Services Tax: corporate card statements - entitlement to an input tax credit without a tax invoice | 30.06.00 |
| GSTR 2000/27 | Goods and Services Tax: adult and community education courses; meaning of "likely to add to employment related skills" | 30.06.00 |
| GSTR 2000/28 | Goods and Services Tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract | 30.06.00 |
| GSTR 2000/29 | Goods and Services Tax: attributing GST payable, input tax credits and adjustments | 30.06.00 |
| GSTR 2000/30 | Goods and Services Tax: supplies that are GST-free for pre-school, primary and secondary education courses | 30.06.00 |
| GSTR 2000/31 | Goods and Services Tax: supplies connected with Australia | 30.06.00 |
| GSTR 2000/32 | Goods and Services Tax: attributing GST payable on supplies of gas and electricity made by public utility providers | 26.07.00 |
| GSTR 2000/33 | Goods and Services Tax: international travel insurance | 09.08.00 |
| GSTR 2000/34 | Goods and Services Tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')? | 06.09.00 |
| GSTR 2000/35 | Goods and Services Tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis | 06.09.00 |
| GSTR 2000/36 | Goods and Services Tax: insurance settlements by making supplies of goods or services | 01.11.00 |
| GSTR 2000/37 | Goods and Services Tax: agency relationships and the application of the law | 13.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2000/6 | Goods and Services Tax: special credit for sales tax paid on alcoholic beverages | 19.04.00 |
| GSTR 2000/1 | Goods and Services Tax: Adjustment notes | 14.06.00 |
| GSTR 2000/3 | Goods and Services Tax: Transitional documents - entitlement to an input tax credit without a tax invoice | 14.06.00 |
| GSTR 1999/1 | Goods and Services Tax: the GST rulings system | 13.09.00 |
| GSTR 2000/8 | Goods and Services Tax: special credit for sales tax paid on stock | 23.08.00 |
| GSTR 2000/10 | Goods and Services Tax: recipient created tax invoices | 27.09.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTR 2000/9 | Goods and Services Tax: transitional arrangements - GST-free supplies under existing agreements. | 07.06.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTD 2000/D1 | Goods and Services Tax: what does the word 'premises' mean in the expression, 'a supply of food for consumption on the premises from which it is supplied'? | 10.05.00 |
| GSTD 2000/D2 | Goods and Services Tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, 'for consumption on the premises from which it is supplied'? | 10.05.00 |
| GSTD 2000/D3 | Goods and Services Tax: when is the supply of food packaging GST-free in terms of section 38-6 of the A New Tax System (Goods and Services Tax) Act 1999? | 10.05.00 |
| GSTD 2000/D4 | Goods and Services Tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises? | 05.07.00 |
| GSTD 2000/D5 | Goods and Services Tax: is the payment for the provision of labour hire services a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999? | 04.10.00 |
| GSTD 2000/D6 | Goods and Services Tax: is the sale of goods by a lessor on termination of a lease agreement a separate supply to that of the lease of the goods? | 15.11.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTD 2000/1 | Goods and Services Tax: is the scope of Division 99 limited to holding deposits? | 12.04.00 |
| GSTD 2000/2 | Goods and Services Tax: can you claim input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services Tax) Act 1999 for goods that have been incorporated into second-hand goods prior to 1 July 2000? | 21.06.00 |
| GSTD 2000/3 | Goods and Services Tax: transitional arrangements: to what extent is the supply of services made on or after 1 July 2000, where the supply spans that date? | 21.06.00 |
| GSTD 2000/4 | Goods and Services Tax: what does the word 'premises' mean in the expression, 'a supply of food for consumption on the premises from which it is supplied'? | 21.06.00 |
| GSTD 2000/5 | Goods and Services Tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, 'for consumption on the premises from which it is supplied'? | 21.06.00 |
| GSTD 2000/6 | Goods and Services Tax: when is the supply of food packaging GST-free in terms of section 38-6 of the A New Tax System (Goods and Services Tax) Act 1999? | 21.06.00 |
| GSTD 2000/7 | Goods and Services Tax: is the supply of the services of apprentices or trainees by a Group Training Company to host employers under a Group Training Scheme a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999? | 28.06.00 |
| GSTD 2000/8 | Goods and Services Tax: what is an "enterprise" for the purposes of A New Tax System (Goods and Services Tax) Act 1999? Does MT 2000/11 have equal application to the meaning of "enterprise" for GST purposes? | 02.08.00 |
| GSTD 2000/9 | Goods and services tax: if you let out a residence do you need to get an ABN for PAYG purposes or register for GST? | 06.09.00 |
| GSTD 2000/10 | Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises? | 06.09.00 |
| GSTD 2000/11 | Goods and Services Tax: is the supply of commercial pilot training GST-free as an education course under section 38-85 of the A New Tax System (Goods and Services Tax Act) 1999 (the GST Act)? | 15.11.00 |
| GSTD 2000/12 | Goods and Services Tax: is the provision of labour hire services a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999? | 13.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTB 2000/1 | Special credit for sales tax paid on stock | 10.05.00 |
| GSTB 2000/2 | How to claim input tax credits for car expenses | 09.06.00 |
| GSTB 2000/3 | How you calculate and pay GST on a progressive or periodic supply that spans 1 July 2000 | 21.06.00 |
| GSTB 2000/4 | How you calculate and pay GST on a progressive or periodic supply that spans 1 July 2000 | 12.07.00 |
| GSTB 2000/5 | Accommodation in caravan parks and camping grounds | 23.08.00 |
| Ruling | Title | Issue date |
|---|---|---|
| GSTB 2000/1 | Goods and Service Tax: special credit for sales tax paid on stock | 23.08.00 |
Income Tax
4. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| IT 2408 | Income tax: income splitting: insurance commissions | 19.01.00 |
| IT 2493 | Income tax: substantiation rules: calculation of balancing adjustment | 29.03.00 |
| IT 2530 Partial Withdrawal | Income tax: capital gains: change in the underlying ownership of assets in a publicly traded unit trust: issue of new units in unit trusts and new shares in companies: interposed entities: calculation of change in majority underlying interests | 19.01.00 |
| IT 2264 | Income tax: expenditure on minor items of plant and equipment | 16.08.00 |
| IT 176 | Income tax: rates of depreciation-motor vehicles subject to sale and buy-back | 13.09.00 |
| IT 2389 | Income tax: depreciation: hail netting | 13.09.00 |
| IT 241 | Income tax: loss on disposal of plant used only partly for income producing purposes | 13.09.00 |
| IT 2301 | Income tax: primary production: prawn farming | 13.12.00 |
| IT 2685 | Income tax: depreciation effective life | 20.12.00 |
Miscellaneous Tax
5. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| MT 2000/1 | The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN'). | 10.05.00 |
| MT 2000/2 | A New Tax System: the requirement to get an ABN for PAYG purposes if you let out a residence | 30.08.00 |
| Ruling | Title | Issue date |
|---|---|---|
| MT 2024 | Fringe benefits tax: dual cab vehicles eligibility for exemption where private use is limited to certain work-related travel | 19.01.00 |
| MT 2000/2 | The New Tax System: the requirement to get an ABN for PAYG purposes if you let out a residence | 06.09.00 |
Sales Tax
6. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| SST 17 | Sales tax: classification of industrial safety equipment | 12.01.00 |
| SST 18 | Sales tax: when goods become an 'integral part' of property for the purposes of Item 192 | 01.03.00 |
| SST 19 | Sales tax: remission of penalty and general interest charge | 24.05.00 |
| Ruling | Title | Issue date |
|---|---|---|
| ST 2454 | Sales tax: Sales tax objection and appeal procedures: jurisdiction and standing in declaratory proceedings disputing sales tax liability | 20.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| ST 2349 | Sales tax: warning signs or plates attached to motor vehicles | 12.01.00 |
| Ruling | Title | Issue date |
|---|---|---|
| STD 2000/1 | Sales tax: use of goods by persons contracting services to an always-exempt person | 19.01.00 |
| STD 2000/2 | Sales tax: classification of absorbent stone and clay granules | 19.01.00 |
Excise Bulletins
7. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| EB 2000/1 | Excise bulletin: The Wine Equalisation Tax | 11.05.00 |
| EB 2000/2 | Excise bulletin: Diesel and Alternative Fuels Grants Scheme | 05.07.00 |
| EB 2000/3 | Excise bulletin: Diesel Fuel Rebate Scheme | 05.07.00 |
Product Rulings
8. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| PR 2000/1 | Income tax: Great Southern Blue Gum Plantations 2000/2001 Projects | 02.02.00 |
| PR 2000/2 | Income tax: Macquarie Film Corporation Ltd | 16.02.00 |
| PR 2000/3 | Income tax: Willmott Forests - 2000 Projects | 16.02.00 |
| PR 2000/4 | Income tax: Almond Orchards Australia Robinvale 2000 | 23.02.00 |
| PR 2000/5 | Income tax: Plantation Forestry Hardwood Project No.2 | 23.02.00 |
| PR 2000/6 | Income tax: deductibility of interest incurred on borrowings under the Macquarie Geared Equities Investment Facility | 01.03.00 |
| PR 2000/7 | Income tax: 2000 Timbercorp Eucalypts Project | 01.03.00 |
| PR 2000/8 | Income tax: APT Eucalypt Project 2000 and APT Eucalypt Project 2001 | 08.03.00 |
| PR 2000/9 | Income tax: Carina Park Almond Project | 08.03.00 |
| PR 2000/10 | Income tax: Coonawarra Wine-grape Project Investment | 08.03.00 |
| PR 2000/11 | Income tax: Goulburn Valley Orchards 2000 Project | 08.03.00 |
| PR 2000/12 | Income tax: Greenock Vines Project | 15.03.00 |
| PR 2000/13 | Income tax: The Port Robe Estate Vineyard Project | 15.03.00 |
| PR 2000/14 | Income tax: Queensland Tyre Resources Joint Venture | 15.03.00 |
| PR 2000/15 | Income tax: Southern Rubber Technologies Joint Venture | 15.03.00 |
| PR 2000/16 | Income tax: Environtyre Industries Joint Venture | 15.03.00 |
| PR 2000/17 | Income tax: Saint Magnus Vineyard Project | 15.03.00 |
| PR 2000/18 | Income tax: Australian Blue Gum 2000 | 15.03.00 |
| PR 2000/19 | Income tax: Kimberley Crocodiles Scheme | 22.03.00 |
| PR 2000/20 | Income tax: Southern Cross Bamboo Project No.1 | 22.03.00 |
| PR 2000/21 | Income tax: Stoneham Estate Vineyard Project | 22.03.00 |
| PR 2000/22 | Income tax: Tiwi Islands Acacia Project No.2 | 22.03.00 |
| PR 2000/23 | Income tax: Emerald Hills Cattle Project | 22.03.00 |
| PR 2000/24 | Income tax: consequences for investors in the proposed IMAX film 'AUSTRALIA: Land Beyond Time' | 29.03.00 |
| PR 2000/25 | Income tax: Queensland Tyre Resources Joint Venture | 29.03.00 |
| PR 2000/26 | Income tax: Southern Rubber Technologies Joint Venture | 29.03.00 |
| PR 2000/27 | Income tax: Barkworth Olive Groves Project No.4 | 29.03.00 |
| PR 2000/28 | Income tax: Margaret River Watershed Project No.1 | 29.03.00 |
| PR 2000/29 | Income tax: ITC Pulpwood Project - 2000 Prospectus No.1 | 05.04.00 |
| PR 2000/30 | Income tax: Forest Rewards Sandalwood Project 2000 | 05.04.00 |
| PR 2000/31 | Income tax: WRF Kangaroo Island Plantations | 05.04.00 |
| PR 2000/32 | Income tax: Olea Australis | 05.04.00 |
| PR 2000/33 | Income tax: NoRegrets Virtual Store Franchise Project | 05.04.00 |
| PR 2000/34 | Income tax: Heydon Park Olive Project | 05.04.00 |
| PR 2000/35 | Income tax: Kallamar Olive Project | 05.04.00 |
| PR 2000/36 | Income tax: Australian Olives Project No.3 | 05.04.00 |
| PR 2000/37 | Income tax: Pineplan Managed Investment Scheme | 05.04.00 |
| PR 2000/38 | Income tax: ITC Pulpwood Project -2000 Prospectus No.2 | 05.04.00 |
| PR 2000/39 | Income tax: Barkworth Olive Groves Project No.4 | 05.04.00 |
| PR 2000/40 | Income tax: Great Southern Olive Project | 12.04.00 |
| PR 2000/41 | Income tax: Boundary Bend Estate (J.V.Two) Project | 12.04.00 |
| PR 2000/42 | Income tax: Kimseed Eucalypts Esperance 2000 Project | 19.04.00 |
| PR 2000/43 | Income tax: Netlink Hospitality Franchise Project | 19.04.00 |
| PR 2000/44 | Income tax: Parkview Orchards Project | 19.04.00 |
| PR 2000/45 | Income tax: Norfolk Ridge Vineyards Project Stage - 3 | 19.04.00 |
| PR 2000/46 | Income tax: Kiri Park Project | 19.04.00 |
| PR 2000/47 | Income tax: Brooklyn Park Olive Groves (revised arrangement) | 19.04.00 |
| PR 2000/48 | Income tax: Almond Orchards Australia Robinvale 2000 | 19.04.00 |
| PR 2000/49 | Income tax: Mobandilla Cotton Project No.3 | 03.05.00 |
| PR 2000/50 | Income tax: The Paulownia West Cost Project No.3 | 03.05.00 |
| PR 2000/51 | Income tax: Exotic Timbers of Australia, ETA NT1 Project | 10.05.00 |
| PR 2000/52 | Income tax: Gunns Plantations Woodlot Project 2000 | 10.05.00 |
| PR 2000/53 | Income tax: ITC Hardwood Timber Project 2000 | 10.05.00 |
| PR 2000/54 | Income tax: Rosedale Vines Project | 10.05.00 |
| PR 2000/55 | Income tax: Heritage Paulownia Forests Project No.1 | 17.05.00 |
| PR 2000/56 | Income tax: Columbia Tristar Television Fund | 17.05.00 |
| PR 2000/57 | Income tax: Chateau Xanadu Vineyards II | 17.05.00 |
| PR 2000/58 | Income tax: Tarwoona Olives Scheme No.1 | 17.05.00 |
| PR 2000/59 | Income tax: Beechworth Winegrape Project | 17.05.00 |
| PR 2000/60 | Income tax: Treecorp Clearwood Project 2000 | 17.05.00 |
| PR 2000/61 | Income tax: Forestry Tasmania Trees Trust 2000 | 17.05.00 |
| PR 2000/62 | Income tax: Kallamar Olive Project | 24.05.00 |
| PR 2000/63 | Income tax: Almond Orchards Australia Robinvale 2000 | 31.05.00 |
| PR 2000/64 | Income tax: Carina Park Almond Project | 31.05.00 |
| PR 2000/65 | Income tax: Margaret River Watershed Wine Project | 07.06.00 |
| PR 2000/66 | Income tax: Australian Cricket Bat Willow Project 2000 | 14.06.00 |
| PR 2000/67 | Income tax: Mountain River Foods Project - Prospectus No.1 | 07.06.00 |
| PR 2000/68 | Income tax: Dillon's Hill Vineyard Project | 07.06.00 |
| PR 2000/69 | Income tax: Peel River Vineyards | 07.06.00 |
| PR 2000/70 | Income tax: deductibility of interest incurred on borrowings under the Macquarie Geared Equities Investment Facility | 07.06.00 |
| PR 2000/71 | Income tax: Willmott Forests - 2000 Project | 14.06.00 |
| PR 2000/72 | Income tax: Black George Warren River Project No.1 | 14.06.00 |
| PR 2000/73 | Income tax: Great Southern Blue Gums | 14.06.00 |
| PR 2000/74 | Income tax: Heritage Paulownia Forests Project No.1 | 21.06.00 |
| PR 2000/75 | Income tax: Queensland Pine Forest Project | 21.06.00 |
| PR 2000/76 | Income tax: Magarey Wine Grape Project | 21.06.00 |
| PR 2000/77 | Income tax: Wrights Bay Vineyard Stage 2 | 21.06.00 |
| PR 2000/78 | Income tax: Plantation Forestry Hardwood Project No.3 | 21.06.00 |
| PR 2000/79 | Income tax: Lockie Leonard Project Film Scheme | 21.06.00 |
| PR 2000/80 | Income tax: ITC Hardwood Timber Project 2000 - Supplementary Prospectus | 21.06.00 |
| PR 2000/81 | Income tax: ITC Pulpwood Project - 2000 Prospectus No.1 - Supplementary Prospectus | 21.06.00 |
| PR 2000/82 | Income tax: ITC Pulpwood Project - 2000 Prospectus No.2 - Supplementary Prospectus | 21.06.00 |
| PR 2000/83 | Income tax: Kimseed Eucalypts Esperance 2000 Project | 21.06.00 |
| PR 2000/84 | Income tax: Loxley Vineyard Project | 28.06.00 |
| PR 2000/85 | Income tax: James Estate Vineyard Project | 28.06.00 |
| PR 2000/86 | Income tax: Australian Premium Coffee Project | 28.06.00 |
| PR 2000/87 | Income tax: Yoram Gross-EM TV Pty Ltd film 'Old Tom' | 28.06.00 |
| PR 2000/88 | Income tax: Neem Australia Project No.1 | 12.07.00 |
| PR 2000/89 | Income tax: Settlement 22 Managed Investment Scheme | 12.07.00 |
| PR 2000/90 | Income tax: Kaarimba Fresh Fruit Project | 12.07.00 |
| PR 2000/91 | Income tax: Mobanidlla Cotton Project No.3 | 16.08.00 |
| PR 2000/92 | Income tax: The Paulownia Tree Farming Project No.2 | 23.08.00 |
| PR 2000/93 | Income tax: Margaret River Wine Business (Project No. 2) | 23.08.00 |
| PR 2000/94 | Income tax: Margaret River Watershed Wine Project | 30.08.00 |
| PR 2000/95 | Income tax: APT Eucalypt Project 2001 | 30.08.00 |
| PR 2000/96 | Income tax: Queensland Paulownia Forests Project No.4 | 06.09.00 |
| PR 2000/97 | Income tax: Summerhill Orchards 2000 | 13.09.00 |
| PR 2000/98 | Income tax: 2001 Timbercorp Eucalyptus Project | 13.09.00 |
| PR 2000/99 | Income tax: Gunns Plantations Woodlot Project 2001 | 13.09.00 |
| PR 2000/100 | Income tax: 2001 Timbercorp Olive Project | 13.09.00 |
| PR 2000/101 | Income tax: Fruit Projects Australia | 20.09.00 |
| PR 2000/102 | Income tax: Kaarimba Fresh Fruit Project | 20.09.00 |
| PR 2000/103 | Income tax: The Port Robe Estate Vineyard Project | 27.09.00 |
| PR 2000/104 | Income tax: Black George Warren River Project No. 1 - Supplementary Prospectus | 04.10.00 |
| PR 2000/105 | Income tax: Norfolk Ridge Vineyards Project - Stage 3B | 04.10.00 |
| PR 2000/106 | Income tax: ITC Pulpwood Project - 2000 Prospectus No. 1 - Supplementary Prospectus | 11.10.00 |
| PR 2000/107 | Income tax: ITC Pulpwood Project - 2000 Prospectus No. 2 - Supplementary Prospectus | 11.10.00 |
| PR 2000/108 | Income tax: Southern Cross Bamboo Project #1 | 18.10.00 |
| PR 2000/109 | Income tax: Frankland River Olive Project | 01.11.00 |
| PR 2000/110 | Income tax: Victorian Olive Oil Project | 08.11.00 |
| PR 2000/111 | Income tax: Braidwood Vineyard Project | 01.11.00 |
| PR 2000/112 | Income tax: Percydale Olive Estate | 15.11.00 |
| PR 2000/113 | Income tax: TFS Sandalwood Project 2000 | 15.11.00 |
| PR 2000/114 | Income tax: Palandri Wine Project | 29.11.00 |
| PR 2000/115 | Income tax: Goulburn Valley Orchards 2000 Project | 06.12.00 |
| PR 2000/116 | Income tax: Watermark Vineyard Project | 13.12.00 |
| PR 2000/117 | Income tax: Coal River Valley Premium Vineyard Project | 13.12.00 |
| PR 2000/118 | Income tax: Karri Oak Vineyard Project No.3 | 13.12.00 |
| PR 2000/119 | Income tax: Red Earth Olives Project | 20.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| PR 1999/35 | Income Tax: The First TrackNet Project - Blue, Red and Yellow TrackNet Interests | 12.04.00 |
| PR 1999/52 | Income tax: The Oil Fields Project 4 | 01.03.00 |
| PR 1999/67 | Income tax: The Great Forests 1999 Project | 01.03.00 |
| PR 1999/87 | Income tax: consequences for investors in the proposed IMAX film 'AUSTRALIA: Land Beyond Time' | 29.03.00 |
| PR 2000/14 | Income tax: Queensland Tyre Resources Joint Venture | 29.03.00 |
| PR 2000/15 | Income tax: Southern Rubber Technologies Joint Venture | 29.03.00 |
| PR 2000/27 | Income tax: Barkworth Olive Groves Project No.4 | 05.04.00 |
| PR 1999/1 | Income tax: Hillston Grove Vineyards Project | 09.08.00 |
| PR 2000/16 | Income tax: Envirotyre Industries joint venture | 16.08.00 |
| PR 2000/25 | Income tax: Queensland tyre resources joint venture | 16.08.00 |
| PR 2000/26 | Income tax: Southern Rubber Technologies joint venture | 16.08.00 |
| PR 1999/45 | Income tax: Australian Cotton Project | 23.08.00 |
| PR 1999/66 | Income tax: Parkview Orchard Project | 23.08.00 |
| PR 2000/90 | Income tax: Kaarimba Fresh Fruit Project | 23.08.00 |
| PR 2000/62 | Income tax: Kallamar Olive Project | 13.09.00 |
| PR 2000/19 | Income tax: Kimberly Crocodile Scheme | 20.09.00 |
| PR 1999//36 | Income tax: Pacific Tax Tree Project | 20.09.00 |
| PR 2000/21 | Income tax: Steoneham Estate Vineyard Project | 11.10.00 |
| PR 2000/76 | Income tax: Magarey Wine Grape Project | 15.11.00 |
| PR 1999/44 | Income tax: Ord River Sandalwood Project No.2 | 06.12.00 |
| PR 1999/54 | Income tax: Heydon Park Tea Tree Project | 06.12.00 |
| Product Ruling withdrawn | Title | Issue date | Replaced by |
|---|---|---|---|
| PR 1999/63 | Income tax: Plantation Forestry Managers Limited, Hardwood Project No.2 | 23.02.00 | PR 2000/5 |
| PR 1999/90 | Income tax: Carina Park Almond Project | 08.03.00 | PR 2000/9 |
| PR 2000/14 | Income tax: Queensland Tyre Resources Joint Venture | 15.03.00 | PR 2000/25 |
| PR 2000/15 | Income tax: Southern Rubber Technologies Joint Venture | 15.03.00 | PR 2000/26 |
| PR 1999/87 | Income tax: Tax consequences for investors in the proposed Imax film 'Australia: Land Beyond Time'. | 29.03.00 | PR 2000/24 |
| PR 2000/27 | Income tax: Barkworth Olive Groves Project | 05.04.00 | PR 2000/39 |
| PR 2000/4 | Income tax: Almond Orchards Australia - Robinvale 2000 | 19.04.00 | PR 2000/48 |
| PR 200039 | Income tax: The Paulownia West Coast Project No.3 | 03.05.00 | PR 2000/50 |
| PR 1999/21 | Income tax: Tarwoona Olives Scheme No. 1 | 17.05.00 | PR 2000/58 |
| PR 1999/26 | Income tax: Beechworth Winegrape Project | 17.05.00 | PR 2000/59 |
| PR 2000/35 | Income tax: Kallamar Olive Project | 24.05.00 | PR 2000/62 |
| PR 2000/48 | Income tax: Almond Orchards Australia Robinvale | 31.05.00 | PR 2000/63 |
| PR 2000/9 | Income tax: Carina Park Almond Project | 31.05.00 | PR 2000/64 |
| PR 2000/74 | Income tax: Australian Cricket Bat Willow Project | 14.06.00 | PR 2000/66 |
| PR 2000/3 | Income tax: Willmott Forests - 2000 Projects | 14.06.00 | PR 2000/71 |
| PR 2000/55 | Income tax: Heritage Paulownia Forests Project No. 1 | 21.06.00 | PR 2000/74 |
| PR 2000/53 | Income tax: ITC Hardwood Timber Project 2000 | 21.06.00 | PR 2000/80 |
| PR 2000/29 | Income tax: ITC Pulpwood Project 2000 Prospectus No. 1 | 21.06.00 | PR 2000/81 |
| PR 2000/38 | Income tax: ITC Pulpwood Porject - 2000 Prospectus | 21.06.00 | PR 2000/82 |
| PR 2000/42 | Income tax: Kimseed Eucdalypts Esperance 2000 Project | 21.06.00 | PR 2000/83 |
| PR 2000/65 | Income tax: Margaret River Watersheds Wine Project | 30.08.00 | PR 2000/94 |
| PR 2000/8 | Income tax: APT Eucalypt Project 2000 and APT Eucalypt Project 2001 | 30.08.00 | PR 2000/95 |
| PR 2000/13 | Income tax: The Port Robe Estate Vineyard Project | 27.09.00 | PR 2000/103 |
| PR 2000/72 | Income tax Black George Warren River Project No. 1 - Supplementary Prospectus | 04.10.00 | PR 2000/104 |
| PR 2000/81 | Income tax: ITC Pulpwood Project - 2000 Prospectus No. 1 - Supplementary Prospectus | 11.10.00 | PR 2000/106 |
| PR 2000/82 | Income tax: ITC Pulpwood Project - 2000 Prospectus No. 2 - Supplementary Prospectus | 11.10.00 | PR 2000/107 |
| PR 2000/20 | Income tax: Southern Cross Bamboo Project # 1 | 18.10.00 | PR 2000/108 |
| Product Ruling | Title | Issue date |
|---|---|---|
| PR 2000/91 | Income tax: Mobandilla Project No. 3 | 06.09.00 |
| PR 2000/93 | Income tax: Margaret River Wine Business | 08.11.00 |
| PR 2000/94 | Income tax: Margaret River Watershed Wine Project | 08.11.00 |
| PR 2000/95 | Income tax: ATP Eucalypt Project 2001 | 08.11.00 |
| PR 2000/96 | Income tax: Queensland Paulownia Forests Project No. 4 | 08.11.00 |
| PR 2000/97 | Income tax: Summerhill Orchards 2000 | 08.11.00 |
| PR 2000/98 | Income tax: Timbercorp Eucalypts Project | 08.11.00 |
| PR 2000/102 | Income tax: Kaarimba Fresh Fruit Project | 08.11.00 |
| PR 2000/103 | Income tax: The Port Robe Estate Vineyard Project | 08.11.00 |
| PR 2000/105 | Income tax: Norfolk Ridge Vineyards Project - Stage 3B | 08.11.00 |
| PR 2000/106 | Income tax: ITC Pulpwood Project - 2000 Prospectus No. 1 - Supplementary Prospectus | 08.11.00 |
| PR 2000/107 | Income tax: ITC Pulpwood Project - 2000 Prospectus No. 2 - Supplementary Prospectus | 08.11.00 |
| PR 2000/109 | Income tax: Victorian Olive Oil Project | 22.11.00 |
| PR 2000/110 | Income tax: Frankland River Olive Project | 22.11.00 |
| PR 2000/112 | Income tax: Percydale Olive Estate | 20.12.00 |
Superannuation Contributions
9. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| SCD 2000/1 | Superannuation contributions: what is the surcharge threshold for the 2000-2001 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997? | 17.05.00 |
| SCD 2000/2 | Superannuation contributions: what are the indexable amounts for the 2000-2001 financial year under the Termination Payments Tax Imposition Act 1997? | 17.05.00 |
| SCD 2000/3 | Superannuation contributions: what is the surcharge threshold for the 2000-2001 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997? | 17.05.00 |
| SCD 2000/4 | Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2000-2001 financial year under the Superannuation Contributions Tax Imposition Act 1997? | 17.05.00 |
Superannuation Guarantee
10. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| SGD 2000/1 | Superannuation Guarantee: what is the maximum contribution base for each contribution period in 2000-2001? | 17.05.00 |
Taxation Rulings
11. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| TR 2000/D1 | Income tax: subscriptions, joining fees, levies and contributions paid to association by individuals | 23.02.00 |
| TR 2000/D2 | Income tax: Pay As You Go - withholding from payments to employees | 08.03.00 |
| TR 2000/D3 | Income tax: deductions for interest following the Steele and Brown decisions | 22.03.00 |
| TR 2000/D4 | Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company | 12.04.00 |
| TR 2000/D5 | Income tax: taxation of retirement village owners | 19.04.00 |
| TR 2000/D6 | Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes | 10.05.00 |
| TR 2000/D7 | Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes | 17.05.00 |
| TR 2000/D8 | Fringe Benefits Tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000 | 30.06.00 |
| TR 2000/D9 | Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes | 26.07.00 |
| TR 2000/D10 | Income tax: the taxation consequences for taxpayers issuing certain stapled securities | 26.07.00 |
| TR 2000/D10 | Income tax: special income derived by a complying superannuation fund, a complying ADF or a PST in relation to the year of income | 19.07.00 |
| TR 2000/D12 | Income tax: income tax and capital gains tax: - capital gains in pre-CGT tax treaties | 16.08.00 |
| TR 2000/D13 | Income tax: assessability of amounts from the sale of wheat and grain | 20.09.00 |
| TR 2000/D14 | Income tax and fringe benefits tax: public benevolent institutions | 15.11.00 |
| TR 2000/D15 | Income tax: application of Division 13 of Part III and double tax agreements to permanent establishments | 15.11.00 |
| TR 2000/D16 | Income tax: Division 35 - non-commercial business losses | 20.12.00 |
| TR 2000/D17 | Income tax: use of a proxy for a company's adjusted unrealised loss at an alteration time under Subdivision 165-CD of the Income Tax Assessment Act 1997 | 20.12.00 |
| TR 2000/D18 | Income tax: agency development loans | 20.12.00 |
| TR 2000/D19 | Income tax: assessability of amounts from the sale of wheat, barley, grain or other commodities to ABB Grain Export Limited of ABB Grain Limited | 22.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 94/D36 | Income tax: captive insurance companies - deductibility of premiums and the appropriate basis of assessment | 19.01.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 1999/D7 | Income tax: reasonable allowances amounts for the 1999-2000 income year | 24.05.00 |
| TR 2000/D12 | Income tax and capital gains tax: capital gains in pre-CGT tax treaties | 13.09.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 2000/1 | Income tax: insurance registers | 19.01.00 |
| TR 2000/2 | Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities | 01.03.00 |
| TR 2000/3 | Income tax: remission of penalty and General Interest Charge for failure to make deductions from RPS, PAYE and PPS payments | 01.03.00 |
| TR 2000/4 | Fringe benefits tax: meaning of 'business premises' | 01.03.00 |
| TR 2000/5 | Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements | 08.03.00 |
| TR 2000/6 | Income tax: substantiation rules: calculation of balancing adjustment for cars | 29.03.00 |
| TR 2000/7 | Income tax: subscriptions, joining fees, levies and contributions paid to associations by individuals | 19.04.00 |
| TR 2000/8 | Income tax: Investment Schemes | 14.06.00 |
| TR 2000/9 | Income tax: necessitous circumstances funds | 28.06.00 |
| TR 2000/10 | Income tax: public libraries, public museums and public art galleries | 28.06.00 |
| TR 2000/11 | Income tax: endorsement of income tax exempt charities | 28.06.00 |
| TR 2000/12 | Income tax: deductible gift recipients - the gift fund requirement | 28.06.00 |
| TR 2000/13 | Income tax: reasonable allowances amounts for the 2000-2001 income year | 28.06.00 |
| TR 2000/14 | Income tax: Pay As You Go - withholding from payments to employees | 25.10.00 |
| TR 2000/15 | Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company | 15.11.00 |
| TR 2000/16 | Income tax: international transfer pricing - transfer pricing and profit reallocation adjustments, relief from double taxation and the Mutual Agreement Procedure | 22.11.00 |
| TR 2000/17 | Income tax: deductions for interest following the Steele and Brown decisions | 13.12.00 |
| TR 2000/18 | Income tax: depreciation effective life | 21.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TR 1999/List | Income tax and other taxes: Determinations, Rulings, and Notices of Withdrawal and Addendum issued: in 2000 | 02.02.00 |
| TR 97/17 | Income tax and fringe benefits tax: entertainment by way of food or drink | 17.05.00 |
| TR 2000/12 | Income tax: deductible gift recipients - the gift fund requirement | 06.09.00 |
| TR 1999/19 | Income tax: capital gains: treatment of forfeited deposits | 11.10.00 |
Taxation Determinations
12. During the calendar year 2000 the Commissioner of Taxation issued:
| Ruling | Title | Issue date |
|---|---|---|
| TD 2000/D1 | Income tax: is a prescribed fee paid by a person to the Industrial Registrar in lieu of an annual subscription to trade union or employee association an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997? | 23.02.00 |
| TD 2000/D2 | Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax? | 01.03.00 |
| TD 2000/D3 | Income tax: Can a private company be taken to pay a dividend to another company pursuant to s 109C or s 109D of the Income Tax Assessment Act 1936 where the company is the target entity under an interposed entity arrangement? | 29.03.00 |
| TD 2000/D4 | Income tax: Where a private company beneficiary of a trust estate is taken to have made a loan under section 109UB of the Income Tax Assessment Act 1936 because of a loan made by the trustee to a shareholder of the private company or shareholder's associate, are repayments made in relation to the trustee's loan taken into account in determining whether the private company is taken to have paid a dividend under section 109D? | 29.03.00 |
| TD 2000/D5 | Income tax: can a foreign national who enters Australia on a working holiday maker visa qualify for living-away -from-home allowance fringe benefits? | 05.04.00 |
| TD 2000/D6 | Income tax: what is the method for valuing fixed term defined benefit pensions for the purposes of the reasonable benefit limits (RBLs)? | 12.04.00 |
| TD 2000/D7 | Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)? | 12.04.00 |
| TD 2000/D8 | Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 (ITAA 1936) to determine a deductible amount (representing the undeducted purchase price) for old age, widows, widowers and orphans pensions paid under the Netherlands Social Insurance system? | 10.05.00 |
| TD 2000/D9 | Income tax: value of goods taken from stock for private use | 24.05.00 |
| TD 2000/D10 | Income tax: can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods, some of four weeks and others of five weeks, calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods? | 19.07.00 |
| TD 2000/D11 | Income tax: capital gains: scrip for scrip roll-over: can a company (or a wholly-owned group of companies) 'become' the owner of 80% or more of the voting shares in another company (an original entity), in terms of paragraph 124-780(2)(a) of the Income Tax Assessment Act 1997, as a result of an arrangement even if the company (or group) owned some of those shares before the arrangement? | 23.08.00 |
| TD 2000/D12 | Income tax: capital gains: scrip for scrip roll-over: can a company 'increase' the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement? | 23.08.00 |
| TD 2000/D13 | Income tax: capital gains: for the 'net value' test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive? | 23.08.00 |
| TD 2000/D14 | Income tax: capital gains: in working out the 'net value' of a company or trust for the purposes of subsection 104-230(2) of the Income Tax Assessment Act 1997, does the word 'assets' in the definition of 'net value', for an entity, in subsection 995-1(1) include
and does the word 'liabilities' include contingent liabilities? |
23.08.00 |
| TD 2000/D15 | Income tax: capital gains: what is meant by the expression 'property referred to in subsection (2)' as used in subsection 104-230(6) of the Income Tax Assessment Act 1997? | 23.08.00 |
| TD 2000/D16 | Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997? | 23.08.00 |
| TD 2000/D17 | Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain? | 23.08.00 |
| TD 2000/D18 | Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property? | 23.08.00 |
| TD 2000/D19 | Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company:
|
23.08.00 |
| TD 2000/D20 | Income tax: capital gains: can CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen - allowing a shareholder to crystallise a capital loss on their shares in a company - if a liquidator declares that they expect to make a distribution during the winding-up of the company? | 20.09.00 |
| TD 2000/D21 | Income tax: Interest Withholding Tax Exemption - for the purposes of subsection 128F(5) of the Income Tax Assessment Act 1936, when will a company be taken to have the requisite knowledge or suspicion that the debenture or an interest in the debenture was being, or would later be, acquired by an associate? | 18.10.00 |
| TD 2000/D22 | Income tax: can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under section 27-35 of A New Tax System (Goods and Services Tax Act) 1999? | 25.10.00 |
| TD 2000/D23 | Income tax: can the amount (which can be nil) of a company's preliminary unrealised net loss in step 4 of section 165-115E of Subdivision 165-CC of the Income Tax Assessment Act 1997 be determined using a market valuation of the company's CGT assets en globo? | 20.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 2000/1 | Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity's pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997, does the non-public entity have to take into account the results of the public entity's tracing of underlying interests in the public entity's pre-CGT assets? | 19.01.00 |
| TD 2000/2 | Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account? | 19.01.00 |
| TD 2000/3 | Income tax: capital gains: are shares acquired under a dividend reinvestment plan 'bonus shares' for the purposes of Subdivision 130-A of the Income Tax Assessment Act 1997? | 19.01.00 |
| TD 2000/4 | Income tax: capital gains: if a genuine prospector sells shares received as proceeds from the sale of rights to mine:
|
19.01.00 |
| TD 2000/5 | Income tax: capital gains: does the requirement to disregard capital losses in Step 2 of the method statement in paragraph 47(1A)(b) of the Income Tax Assessment Act 1997 affect the application of the Archer Brothers principle? | 19.01.00 |
| TD 2000/6 | Income tax: capital gains: if a non-resident person bequeaths a CGT asset, which does not have the necessary connection with Australia, to a resident beneficiary, does that mean the resident makes a capital gain or capital loss if a CGT event later happens to the asset? | 19.01.00 |
| TD 2000/7 | Income tax: capital gains: when does a CGT event happen to shares in a company, for the purposes of Part 3-1 and Part 3-3 of the Income Tax Assessment Act 1997, if the company is deregistered under the Corporations Law? | 19.01.00 |
| TD 2000/8 | Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity's pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997, does the non-public entity have to take into account the results of the public entity's tracing of underlying interests in the public entity's pre-CGT assets? | 02.02.00 |
| TD 2000/9 | Income tax: is the Macau Special Administrative Region (SAR) covered by the Australia-China Double Taxation Agreement on or after 20 December 1999? | 02.02.00 |
| TD 2000/10 | Income tax: capital gains: what are the CGT consequences for a shareholder if a company converts its shares into a larger or smaller number of shares? | 15.03.00 |
| TD 2000/11 | Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in relation to shares held by a deceased person at the date of their death and the bonus shares are issued after the date of death? | 15.03.00 |
| TD 2000/12 | Income tax: Do allowable deductions in respect of tax agents' fees and superannuation contributions relate exclusively to assessable income, for the purposes of the 'other taxable income' calculations in sections 23AF and 23AG of the Income Tax Assessment Act 1936? | 12.04.00 |
| TD 2000/13 | Income tax: capital gains: if:
are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings? |
12.04.00 |
| TD 2000/14 | Income tax: capital gains: if:
are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings? |
12.04.00 |
| TD 2000/15 | Income tax and capital gains tax: what is meant by the phrase 'to the extent that' in subsection 118-120(1) of the Income Tax Assessment Act 1997 where it refers to 'land that is adjacent to a dwelling ... to the extent that you used the land primarily for private or domestic purposes in association with the dwelling as if it were a dwelling? | 12.04.00 |
| TD 2000/16 | Income tax and capital gains tax: in what circumstances does subsection 118-150(5) of the Income Tax Assessment Act 1997 modify the start of the period in paragraph 118-150(4)(b) for which you choose under subsection 118-150(2) to apply the main residence exemption in Subdivision 118-B? | 12.04.00 |
| TD 2000/17 | Income tax: is a prescribed fee paid by a person to the Industrial Registrar in lieu of an annual subscription to a trade union or employee association an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997? | 19.04.00 |
| TD 2000/18 | Income tax: what are the consequences of using a GST Direct Assistance Certificate to pay for plant or deductible expenditure? | 19.04.00 |
| TD 2000/19 | Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2000? | 10.05.00 |
| TD 2000/20 | Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2000? | 10.05.00 |
| TD 2000/21 | Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2000? | 10.05.00 |
| TD 2000/22 | Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2000? | 10.05.00 |
| TD 2000/23 | Income tax: what are the thresholds and limits for superannuation amounts in 2000-2001? | 17.05.00 |
| TD 2000/24 | Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax? | 07.06.00 |
| TD 2000/25 | Income tax: What is the improvement threshold for the 2000 - 2001 income year | 14.06.00 |
| TD 2000/26 | Fringe Benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2000? | 21.06.00 |
| TD 2000/27 | Income tax: can a company satisfy the requirements of section 80A or section 80E of the Income Tax Assessment Act 1936 if 50% or more of its shares are held by the trustee(s) of a discretionary trust(s)? | 21.06.00 |
| TD 2000/28 | Income tax: what is the method for valuing fixed term pensions other than purchased pensions for the purposes of the reasonable benefit limits (RBLs)? | 28.06.00 |
| TD 2000/29 | Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)? | 28.06.00 |
| TD 2000/30 | Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2000? | 12.07.00 |
| TD 2000/31 | Income tax: if you own an interest in a CGT asset and you acquire another interest in that asset, do the interests remain separate CGT assets for capital gains purposes or do they become a single asset? | 13.09.00 |
| TD 2000/32 | Income tax: capital gains: for capital gains purposes is the unit held by a unit holder in a unit trust the relevant CGT asset. | 13.09.00 |
| TD 2000/33 | Income tax: capital gains: is know-how a CGT asset? | 13.09.00 |
| TD 2000/34 | Income tax: capital gains: can property or a right, the 'market value' of which is nil, be a CGT asset? | 13.09.00 |
| TD 2000/35 | Income tax: capital gains: is a capital gain or capital loss made from an antique car, a veteran car or a vintage car disregarded? | 13.09.00 |
| TD 2000/36 | Income tax: capital gains: is an entity (other than a Commonwealth, State or Territory authority) which is given authority to acquire a CGT asset under a Commonwealth, State or Territory Act an 'Australian government agency' for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997? | 13.09.00 |
| TD 2000/37 | Income tax: capital gains: for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997, can you purchase a replacement CGT asset before an Australian government agency has given you a formal notice of intention to compulsorily acquire a CGT asset? | 13.09.00 |
| TD 2000/38 | Income tax: capital gains: is roll-over available under Subdivision 124-B of the Income tax Assessment Act 1997 for the loss or destruction of a CGT asset if the asset is damaged? | 13.09.00 |
| TD 2000/39 | Income tax: capital gains: what does the word 'incur' in subsection 124-75(2) of the Income Tax Assessment Act 1997 mean? | 13.09.00 |
| TD 2000/40 | Income tax: capital gains: what are 'special circumstances' for the purposes of subsection 124-75(3) of the Income Tax Assessment Act 1997? | 13.09.00 |
| TD 2000/41 | Income tax: capital gains: are the requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements? | 13.09.00 |
| TD 2000/42 | Income tax: capital gains: what is the scope of the words 'use the other asset ... for the same purpose ... or for a similar purpose' in subsection 124-75(4) of the Income Tax Assessment Act 1997 in relation to a replacement asset? | 13.09.00 |
| TD 2000/43 | Income tax: capital gains: if a CGT asset is owned by partners in partnership, how do the replacement asset tests in Subdivision 124-B of the Income Tax Assessment Act 1997 apply? | 13.09.00 |
| TD 2000/44 | Income tax: capital gains: what constitutes 'a reasonable time' for the purposes of subsection 124-75(4) of the Income Tax Assessment Act 1997? | 13.09.00 |
| TD 2000/45 | Income tax: capital gains: in what circumstances is it reasonable to treat one CGT asset as 'substantially the same' as another CGT asset for the purposes of paragraphs 124-85(3)(b) and 124-95(6)(b) of the Income Tax Assessment Act 1997? | 13.09.00 |
| TD 2000/46 | Income tax: will the Commissioner exercise his descretion under subsection 27H(3) of the Income Tax Assessment Act 1936 (ITAA 1936) to determine a deductible amount (representing the undeducted purchase price) for old age, widows, widowers and orphans pensions paid under the Netherlands Social Insurance system? | 11.10.00 |
| TD 2000/47 | Income tax: are payments made to an individual under the age of 18 (eighteen) who has not provided the paying entity with a Tax File Number (TFN) Declaration subject to Pay As You Go withholding? | 25.10.00 |
| TD 2000/48 | Income tax: are payments made to an individual under the age of 18 (eighteen) who has not quoted an Australian Business Number (ABN) subject to Pay As you Go withholding? | 25.10.00 |
| TD 2000/49 | Income tax: are payments made by members of a body corporate in respect of that membership subject to Pay As You Go withholding? | 25.10.00 |
| TD 2000/50 | Income tax: capital gains: scrip for scrip roll-over: can a company (or a wholly-owned group of companies) 'become' the owner of 80% or more of the voting shares in another company (an original entity), in terms of paragraph 124-780(2)(a) of the Income Tax Assessment Act 1997, as a result of an arrangement even if the company (or group) owned some of those shares before the arrangement? | 22.11.00 |
| TD 2000/51 | Income tax: capital gains: scrip for scrip roll-over: can a company 'increase' the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement? | 22.11.00 |
| TD 2000/52 | Income tax: capital gains: can CGT Event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen - enabling a shareholder to crystallise a capital loss on their shares in a company - if a liquidator declares that they expect to make a distribution during the winding up of the company? | 29.11.00 |
| TD 2000/53 | Income tax: can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods, some of four weeks and other of five weeks, calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods? | 13.12.00 |
| TD 2000/54 | Income tax: can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under section 27-35 of A New Tax System (Goods and Services Tax) Act 1999? | 20.12.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 93/1436 | Income tax: should a resident deduct withholding tax from interest payable under a loan from a non-resident if there is no actual payment of the interest? | 18.10.00 |
| Ruling | Title | Issue date |
|---|---|---|
| TD 95/46 | Income tax: capital gains: if a non-resident person bequeaths an asset, which is not a taxable Australian asset, to a resident beneficiary, does that status (i.e., not a taxable Australian asset) carry through to the beneficiary on the death of the non-resident? | 19.01.00 |
| TD 93/176 | Income tax: is the amount received from the sale of vendor shares by a bona-fide prospector, who received the shares as consideration for the sale of mining tenements, exempt in terms of sub paragraph 23(pa) or subsection 160L(7) of the Income Tax Assessment Act 1936? | 19.01.00 |
| TD 95/11 | Income tax: capital gains: does the requirement to disregard capital losses in subparagraph 47(1A)(b)(ii) of the Income Tax Assessment Act (1936) affect the application of the Archer Brothers principle | 19.01.00 |
| TD 32 | Income tax: capital gains: does section 160ZL apply to a bonus share issue out of a genuine share premium account? | 19.01.00 |
| TD 55 | Income tax: capital gains: are shares acquired under a dividend reinvestment plan bonus shares for the purposes of Division 8 and Division 8A of Part IIIA | 19.01.00 |
| TD 2000/1 | Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity's pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997, does the non-public entity have to take into account the results of the public entity's tracing of underlying interests in the public entity's pre-CGT assets? | 02.02.00 |
| TD 93/161 | Income tax: employment agreement: are costs associated with employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer? | 08.03.00 |
| TD 93/162 | Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer? | 08.03.00 |
| TD 93/163 | Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either:
|
08.03.00 |
| TD 93/164 | Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee? | 08.03.00 |
| TD 93/165 | Fringe benefits tax: employment agreement: does the payment or the reimbursement of costs, incurred by an employee in association with an employment agreement, give rise to a liability under the Fringe Benefits Tax Assessment Act 1986 (FBTAA) to the employer? | 08.03.00 |
| TD 95/53 | Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in respect of shares held by the deceased at the date of death and are issued after the date of death? | 15.03.00 |
| TD 95/30 | Income tax: capital gains: what are the CGT consequences for a shareholder if a company subdivides ('splits') or consolidates its share capital? | 15.03.00 |
| TD 92/115 | Income tax: capital gains: what is meant by 'land...used...primarily for private or domestic purposes in association with a dwelling' in subparagraph 160ZZQ(3)(a)(i) | 12.04.00 |
| TD 95/36 | Income tax: exemption with progression: how are deductions for superannuation contributions and tax agents' fees to be treated when a taxpayer has exempt foreign earnings under section 23AF or section 23AG of the Income Tax Assessment Act 1936 (the Act) and other income? | 12.04.00 |
| TD 92/152 | Income tax: is interest withholding tax, or an amount equivalent to interest withholding tax, paid by a borrower on behalf of a foreign lender deductible? | 03.05.00 |
| TD 1999/D35 | Income tax: how are assets to be valued in determining the balance of a member's account in a superannuation fund that provides an allocated pension? | 28.06.00 |
| TD 97/20 | Income tax: what is the method for valuing fixed term pensions for the purposes of the reasonable benefit limits? | 28.06.00 |
| TD 97/21 | Income tax: what is the method for calculating the capital value of an allocated pension for the purposes of the reasonable benefit limits? | 28.06.00 |
| TD 93/173 | Income tax: can participants in the Community Development Employment Program (CDEP) who forgo unemployment benefits still claim the beneficiary rebate? | 02.08.00 |
| TD 94/76 | Income tax: capital gains: when is an asset regarded as 'acquired by a taxpayer in replacement of an asset disposed of by the taxpayer' for the purposes of section 160ZZK of the Income Tax Assessment Act 1936? | 13.09.00 |
| TD 92/142 | Income tax: what is the opening value of a unit of property, for the purposes of calculating depreciation, if the unit was previously used for purposes other than producing assessable income? | 04.10.00 |
| TD 97/10 | Income tax: treatment of an amount of 'excess deduction' under the 'loss' election provisions by a taxpayer carrying on mining, petroleum or quarrying operations | 11.10.00 |
| TD 92/188 | Income tax: can a shareholder crystallise a capital loss under section 160WA if a liquidator declares that he or she expects to make a distribution during the winding up of the company? | 29.11.00 |
Commissioner of Taxation
10 January 2001
References
ATO references:
NO T2000/719
ISSN 1039 - 0731
Related Rulings/Determinations:
TR 96/List
TR 97/List
TR 1998/List
TR 1999/List
| Date: | Version: | Change: | |
| You are here | 10 January 2001 | Original ruling | |
| 3 June 2020 | Withdrawn |