Tax Rulings

2009 Rulings | 2008 Rulings | 2007 Rulings |

2006 Rulings  |  2005 Rulings

2009

TR 2009/6
Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

TR 2009/5
Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers

TR 2009/4
Income tax: effective life of depreciating assets (applicable from 1 July 2009)

TR 2009/3
Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

TR 2009/2
Income tax: genuine redundancy payments

TR 2009/1
Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 where the expenditure is taken to be incurred by the person under sections 48 and 48A of that Act

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2008

TR 2008/10

Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation

TR 2008/9

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

TR 2008/8

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties

TR 2008/7

Income tax: royalty withholding tax and the assignment of copyright

TR 2008/6

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

TR 2008/5

Income tax: tax consequences for a company of issuing shares for assets or for services

TR 2008/3

Income tax: debt/equity - identification of any 'effectively non-contingent obligation' of an issuer of a convertible note to provide 'financial benefits' for the purposes of Division 974 of the Income Tax Assessment Act 1997 if the note can be converted at any time at the issuer's discretion into shares that are equity interests in the issuer company

TR 2008/1

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

2007

TR 2007/13

Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company in which a non-resident trustee has a direct or indirect ownership interest

TR 2007/12

Fringe benefits tax: minor benefits

TR 2007/11

Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia

TR 2007/9

Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant

TR 2007/7

Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets 

TR 2007/6

Income tax: non-commercial business losses: Commissioner's discretion 

TR 2007/5

Income tax: functional currency - when is an amount not in the 'applicable functional currency'? 

TR 2007/4

Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate 

TR 2007/2

Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997 

TR 2007/1

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

2006

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

TR 2006/13
Income tax: sale and leasebacks 

TR 2006/12
Income tax: withholding on payments to foreign residents for works and related activities 

TR 2006/11
Income tax, fringe benefits tax and product grants and benefits: Private Rulings 

TR 2006/10
Income tax, fringe benefits tax and product grants and benefits: Public Rulings 

TR 2006/9
Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions 

TR 2006/8
Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries 

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 

TR 2006/6
Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the joining time occurs in a financial reporting period of the joining entity beginning on or after 1 January 2005 

TR 2006/4
Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997 

TR 2006/3
Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business 

TR 2006/2
Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements 

TR 2006/1
Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936 

2008

2007

2006

2005

2004

2003

2002

2001

2000