13 hours ago · On 27 November 2024, the Australian Taxation Office (ATO) released the following guidance: TD 2024/9 Income tax: factors taken into account applying ...
10 hours ago · This draft Practical Compliance Guideline sets out the ATO's compliance approach to the assessment of the level of risk that a distribution is unfrankable.
6 hours ago · This Ruling sets out our view on time limits applying to the entitlement to an input tax or fuel tax credit set out in: (a): subsection 93-5(1) of the A New Tax ...
6 hours ago · This draft Ruling sets out our views on aspects of the third party debt test (TPDT) in Subdivision 820-EAB of the Income Tax Assessment Act 1997. The focus of ...
6 hours ago · This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Product Ruling PR 2023/19 to incorporate new scheme ...
6 hours ago · This Decision impact statement outlines the ATO's response to this case, which concerns when a taxpayer is able to make a choice to have applicable fund ...
6 hours ago · Relying on this Determination. This publication (excluding appendix) is a public ruling for the purposes of the Taxation Administration Act 1953.
20 hours ago · Additional guidance and rulings available for retirement village operators; Reference number QC103457. Source: ato.gov.au. Note that this post was ...
6 hours ago · This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2013/25 to change the taxable status of ' ...
6 hours ago · Public rulings · Practical compliance guidelines · Cases ... Earnings before interest, taxes, depreciation and amortisation. ATO references: ATO references: