New or updated materials on ATO website, including:

  • Rulings issuing this Wednesday – two Class Rulings, one addendum and two errata (no major rulings are scheduled for release)
  • New ATO Interpretative Decisions:
    • ATO ID 2015/4: Research and Development: Disposal of research & development results
    • ATO ID 2015/5: Research and Development: Disposal of research & development results and future payments
    • ATO ID 2015/6: Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group
    • ATO ID 2015/7: Income Tax/superannuation: Foreign currency translation rules in working out 'applicable fund earnings' under section 305-75 of the ITAA 1997 (superannuation lump sum)
  • Withdrawn ATO Interpretative Decisions: