• Legal database
Legal database
 

20 March 2025
 

Practice statements
PS LA 2001/12 (Withdrawn) Lodgment of Ultimate Beneficiary (UB) Statements
PS LA 2005/17 - Update Pay as you go instalment income and foreign exchange realisation gains and losses
PS LA 2009/1 (Withdrawn) The Commissioner's discretion to issue a written notice specifying the amount of a tax offset for research and development allowable to an eligible company
 

Legislative instrument
F2025L00235 Taxation Administration (Defence Related International Obligations and Other Matters - Indirect Tax Refunds) Determination 2025
 

19 March 2025
 

Notices
CR 2024/58A1 – Addendum QV Equities Limited – scheme of arrangement
GSTR 2006/6A3 – Addendum Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75
 

Decision impact statements
VID 903 of 2023 Commissioner of Taxation v Bendel [2025] FCAFC 15
 

14 March 2025
 

Legislative instrument
F2025L00347 A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025
LI 2025/D3 Draft Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025
 

13 March 2025
 

Practice statements
PS LA 2006/15 – Update Consolidation regime - administration of
– the administrative penalty for shortfall amounts resulting from a false or misleading statement
– the shortfall interest charge, and
– the shortfall general interest charge
arising from certain adjustments required under the consolidation regime
PS LA 2011/7 – Update Settlement of debt litigation proceedings
PS LA 2020/2 – Update Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties
 

12 March 2025
 

Rulings
PR 2025/2 Yolla Producers Co-operative Society Ltd - Yolla Co-Op Prepayment Program
 

Notices
TR 2006/14A2 - Addendum Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests
 

7 March 2025
 

Taxpayer alerts
TA 2025/1 Managed investment trusts: restructures to access the managed investment trust withholding regime
 

6 March 2025
 

Practice statements
PS LA 2003/9 - Update Online Resource Centre for Law Administration
 

5 March 2025
 

Rulings
CR 2025/20 National sporting organisations - financial support provided to elite athletes
CR 2025/21 Premier Investments Limited - distribution of shares in Myer Holdings Limited
PR 2025/1 C2 Gateway Deferred Purchase Agreement
 

Determinations
TD 2025/D2 Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved
 

28 February 2025
 

Determinations
TD 2025/D1 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early stage innovation company investment arrangements
 

Practice statements
PS LA 2025/1 Extension of time to apply for a director identification number
 

Decision impact statements
VID 770/2021 VID 526/2022 Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253

interpretation NOW!
Episode 117
 

27 February 2025
 

Practice statements
PS LA 2008/2 (GA) - Update Non-treaty airlines
PS LA 2012/3 - Update Determining and applying quotas under the Excise Act 1901
 

26 February 2025
 

Legislative instrument
LI 2025/D1 Draft Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025
LI 2025/D2 Draft Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025
 

20 February 2025
 

Practice statements
PS LA 2013/3 (GA) - Update Treatment of input tax credits claimed by a recipient of a non-taxable supply where the Commissioner has the discretion to give a refund of the overpaid goods and services tax to the supplier due to the operation of former section 105-65 of Schedule 1 to the Taxation Administration Act 1953
PS LA 1998/1 - Update Law administration practice statements
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 2011/17 - Update Debt relief, waiver and non-pursuit
 

19 February 2025
 

Rulings
CR 2025/15 Capitol Health Limited - scrip for scrip roll-over
CR 2025/16 The Trustee for Protect Severance Scheme No 2 - workers in receipt of severance payments
CR 2025/17 Leo Lithium Limited - return of capital and special dividend
CR 2025/18 Wellard Limited - return of capital
CR 2025/19 CW Group Holdings Limited - scrip for scrip roll-over
 

Notices
CR 2025/4ER2 - Erratum Boral Limited - compulsory acquisition - exchange of shares for shares in SGH Limited
 

Decision impact statements
NSD 1022 of 2022 - Full Federal Court NSD 988 of 2020 - Federal Court Mandalinic v Stone (Liquidator) [2023] FCAFC 146
 

Guidance update
Examples of tax consequences on sales of land including small-scale land subdivision
 

14 February 2025
 

Practice statements
PS LA 2004/4 (GA) – Update Taxing consumer loyalty program rewards
 

13 February 2025
 

Practice statements
PS LA 2011/22 – Update Commissioner's discretion to retain a refund
 

12 February 2025
 

Rulings
CR 2025/8 ConocoPhillips Australia Operations Pty Ltd - employee share scheme - Contributory Plan
CR 2025/9 Bravura Solutions Limited - return of capital
CR 2025/10 Anteris Technologies Ltd - scrip for scrip roll-over for option holders
CR 2025/11 Anteris Technologies Ltd - employee share scheme - treatment of options under scheme of arrangement
CR 2025/12 Anteris Technologies Ltd - scrip for scrip roll-over for shareholders
CR 2025/13 Just Eggs Pty Limited - employee share scheme - reducing the minimum holding period
CR 2025/14 SPC Global Ltd - scrip for scrip roll-over
 

ATO Fact sheets
Category B players of WAFL clubs - taxation of match payments Fact sheets for individuals
 

5 February 2025
 

Rulings
CR 2025/6 Fleetsu Pty Ltd - Fleetsu Vehicle Logbook System for car logbook and odometer records
CR 2025/7 QANTM Intellectual Property Limited - scheme of arrangement and special dividend
 

3 February 2025
 

interpretation NOW!
Episode 116