ATO documents

Class Rulings

CR 2016/59: Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights

Draft Taxation Determinations

Taxation Determinations TD 2016/D3: Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A 340(1) of the Income Tax Assessment Act 1997?

Class Rulings - Addenda

GSTR 2000/31: Goods and services tax: supplies connected with Australia

Withdrawn Interpretative Decisions

ATO ID 2009/86: Capital Gains Tax: trust split - appointing a new trustee - CGT event E1

ATO ID 2010/96: Capital allowances: 'tax break' - used principally in Australia

Other News

ATO releases consultation paper on provision of general purpose financial statements by significant global entities

On 15 August 2016, the ATO released a consultation paper seeking input on the operation of the measure to require corporate tax entities that are significant global entities to give the Commissioner a general purpose financial statement if they do not lodge one with the Australian Securities and Investments Commission (ASIC). Submissions are due by 30 September 2016.

Progress of legislation

Parliament will resume on Tuesday, 30 August 2016.

As at 19.08.16

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