ATO documents 

Class Rulings 

CR 2016/30: Income tax: scrip for scrip roll-over - acquisition of Recall Holdings Limited by Iron Mountain Incorporated 

Draft Taxation Determinations – Notices of Withdrawal 

TD 2014/D2W: Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 , does the original 2002 law only apply to the particulars that form part of a head company's assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010? 

TD 2014/D3W: Income tax: consolidation: does the exception to the pre rules in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 apply to an assessment (the assessment for the later income year) in the circumstance described in paragraph 1 of this Taxation Determination? 

Progress of legislation

As at 20.05.16

Bill

Intro House

Passed House

Intro Senate

Passed Senate

Date of Royal assent / Act Number

Description

Tax and Superannuation Laws Amendment (2016 Measures No 2) Bill 2016 - LAPSED

17.3.16

Remedial power for the Commissioner; Income tax averaging rules for farmers; luxury car tax; minor amendments correcting technical or drafting defects

Superannuation Legislation Amendment (Choice of Fund) Bill 2016 - LAPSED

17.3.16

Extend superannuation choice of fund to employees covered by enterprise agreements and workplace determinations made from 1 July 2016.

Superannuation Legislation Amendment (Transparency Measures) Bill 2016 - LAPSED

17.3.16

Sets out disclosure rules for superannuation portfolio holdings and choice product dashboards

Tax Laws Amendment (Tax Incentives for Innovation) Bill 2016

16.3.16

2.5.2016

3.5.2016

4.5.16

5.5.2016/54

Tax incentives for early stage innovation; amends early stage venture capital limited partnership (ESVCLP) and venture capital limited partnership (VCLP) regimes.

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016

10.2.16

3.3.16

16.3.16

4.5.16

5.5.2016/52

GST treatment of digital services by overseas providers; GST rules to cross-border supplies that involve non-resident entities; Farm management deposits (FMDs)

Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016

4.2.16

22.2.16

23.2.16

29.2.16

8.3.2016/18

Allows small businesses to change their entity structure without incurring a capital gains tax liability

Tax Laws Amendment (Implementation of the Common Reporting Standard) 2015

3.12.15

8.2.15

22.2.16

29.2.16

18.3.16/23

Implements the Common Reporting Standard for the automatic exchange of financial account information

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Bill 2015

3.12.15

10.2.16

22.2.16

4.5.16

5.5.16/53

New MIT System

Tax and Superannuation Laws Amendment (2015 Measures No 6) Bill 2015

3.12.15

4.2.2016

4.2.2016

22.2.16

25.2.16/10

Amendments to the treatment of earnout arrangements and introduces a new collection mechanism.

Tax Laws Amendment (Combating Multinational Tax Avoidance) 2015

16.9.15

19.10.15

10.11.15

3.12.15

11.12.15/170

Implements a new multinational anti-avoidance law. Introduces stronger penalties for large companies that engage in tax avoidance and profit shifting. Introduces country-by-country reporting to give tax authorities greater visibility of multinationals' tax structures.

Superannuation Legislation Amendment (Trustee Governance) 2015 - LAPSED

16.9.15

19.10.15

9.11.15

Amends the Superannuation Industry (Supervision) Act 1993 to change the governance requirements for superannuation funds.

Tax and Superannuation Laws Amendment (2015 Measures No. 3) Bill 2015 - LAPSED

27.5.15

17.6.15

18.6.15

Amongst other things, reduces the tax offsets under the research and development tax incentive.