ATO documents

Class Rulings

CR 2016/62: Income tax: 'The Utilities Management Early Retirement Scheme 2016'

CR 2016/63: Income tax: return of capital: Intrepid Mines Limited

CR 2016/64: Goods and services tax: liquidation - Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes

Taxation Rulings - Addenda

TR 2001/13: Income tax: Interpreting Australia's Double Tax Agreements

Practical Compliance Guidelines

PCG 2016/12: Petroleum Resource Rent Tax - deductibility of general project expenditure relating to the overhead component of time written costs

PCG 2016/13: Petroleum Resource Rent Tax - deductibility of general project expenditure

Taxpayer Alerts

TA 2016/10: Cross-Border Round Robin Financing Arrangements

TA 2016/11: Restructures in response to the Multinational Anti Avoidance Law (MAAL) involving foreign partnerships

Legislative Determinations

Draft Variation 49: Donations to deductible gift recipients Signed on 15 September 2016

OECD releases comments on BEPS discussion drafts on permanent establishments and profit splits

The OECD has released comments received on discussion drafts released on 4 July 2016 in relation to the attribution of profits to permanent establishments and the revised guidance on profit splits. A public consultation on these two discussion drafts will be held on 11-12 October 2016.

Progress of legislation

Budget Savings (Omnibus) Bill 2016 has received Royal Assent. Parliament has adjourned and will resume on Monday, 10 October 2016.

As at 16.9.16

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