New or updated materials on ATO website, including:
- TR 2015/1: Special conditions for various entities whose ordinary and statutory income is exempt
- Class rulings, addendum and withdrawals released yesterday
- Superannuation guarantee charge - what employers must do if they have not met their superannuation obligations
- Capital allowances: the ATO is seeking comment on recommendations for proposed changes to the effective life of certain assets in Table B of TR 2014/4 Comments can be made by 2 April 2015.