CR 2021/30 Navman Wireless Australia Pty Limited - use of FTC Manager for fuel tax credits
PR 2021/2 Fuel tax: Navman Wireless Australia Pty Limited and FTC Manager - FTC Self Claim level clients
Practice Statement Law Administration
PSLA 2020/1 Commissioner's discretion to allow further time for an entity to hold an ABN or provide notice to the Commissioner of assessable income or supplies
Decision Impact Statement
QUD 11/2021 Commissioner of Taxation v Apted
Class Ruling – Addendum
CR 2015/19A1 Addendum Income tax: grants provided by the Australian Sports Commission under dAIS
ATO releases its guidance on tax governance for Top 500 private groups
The ATO has released practical guidance on how it will assess the tax governance of the Top 500 privately-owned groups, where it will use its self-developed seven principles to assess the quality of tax governance.
Progress of Legislation
Parliament will resume sitting on 11 May 2021 for the 2021-22 Federal Budget. For our Budget Insights refer to our Budget 2021 Hub
Amends Australia's Offshore Banking Unit (OBU) regime to remove OBU's concessional tax treatment, remove the interest withholding tax exemption and close the regime to new entrants. The Bill also amends Income Tax Assessment Act 1997 to require a fund, authority or institution to, as a precondition for DGR endorsement, be a registered charity, an Australian government agency or operated by a registered charity or an Australian government agency.
Introduced in the House of Reps 17.03.21
Amends the Income Tax Assessment Act 1997 to make refunds of large-scale generation shortfall charges non-assessable non-exempt income.
Introduced in the House of Reps on 28.10.20
Implements the 2019-20 Budget measure to bring forward age limit to 65 and 66 for non-concessional super contributions.
|Status||Introduced in the Senate 31.08.20|