Australian Taxation Office

New or updated materials on ATO website, including:

  • Tax Determinations and erratum issuing next Wednesday, including:
    • GST determination on what is a 'destination outside the indirect tax zone' for the transport of a passenger by sea (previously issued in draft as GSTD 2014/D3)
    • tax determination on what is the lodgment day for a private company that is a subsidiary member of a tax consolidated group for the purposes of Division 7A of the Income Tax Assessment Act 1936 (previously issued in draft as TD 2015/D3)
    • tax determination of whether section 92 of the Income Tax Assessment Act 1936 applies to a retiring partner that is entitled to an amount representing their individual interest in the net income of the partnership for an income year (previously issued in draft as TD 2015/D2)


A reminder that the final deliverables from the Organisation of Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Project will be released on the OECD website on Monday 5 October 2015. Whilst links to the final deliverables will be available in TaxTalk Today on Tuesday, you should be able to access these on Monday via the OECD BEPS Home Page.