ATO documents

Draft Taxation Determinations

TD 2016/D6: Income tax: where an Australian corporate tax entity is a partner in a partnership, can the partnership 'hold' a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997? TD 2016/D7: Income tax: where an Australian corporate tax entity is a beneficiary of a trust, can the trust be taken to 'hold' a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997?

Notices of Withdrawal - Draft Taxation Rulings

TR 2007/D10: Income tax: capital gains: capital gains tax consequences of earnout arrangements

ATO Draft Guidelines

LCG 2016/D11: Superannuation reform: concessional contributions - defined benefit interests and constitutionally protected funds LCG 2016/D10: Superannuation reform: defined benefit income streams - non commutable, lifetime pensions and lifetime annuities

Technical Discussion Papers

TDP 2016/1: Discussion paper on issues concerning electronic distribution platforms (EDPs)

Other news

ATO releases 2014-15 corporate tax transparency report

On 9 December, the ATO released its second annual report on corporate tax transparency containing the total income, taxable income and tax payable of over 1900 corporate tax entities for the 2014-15 year.

Progress of legislation

As at 9.12.16

Click here to view table.