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Rulings
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| CR 2025/22 |
Suncorp Group Limited - special dividend, reduction of share capital and share consolidation |
| CR 2025/23 |
Latin Resources Limited - return of capital by in specie distribution of ESG Minerals Limited shares |
| CR 2025/24 |
Latin Resources Limited - scrip for scrip roll-over |
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Determinations
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| TD 2025/1 |
Fringe benefits tax: 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 year commencing 1 April 2025 |
| TD 2025/2 |
Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2025 |
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Draft amendments
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| GSTR 2005/6DC |
Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia |
| GSTR 2007/2DC |
Goods and services tax: supplies where effective use or enjoyment of the supply take place outside Australia |
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