New or updated materials on ATO website, including:
- ATO's Blueprint for Reinvention about transforming the taxpayer experience - launched by the Commissioner this morning at the Tax Institute National Convention - and opportunity to provide feedback and have a say on the future design of the taxpayer experience.
- TD 2015/2: Will paragraph 974-80(1)(d) of the Income Tax Assessment Act 1997 be satisfied merely because a non-resident entity has chosen to invest indirectly in a debt interest issued by an Australian resident company and there is one or more equity interests interposed between the non-resident entity and the entity holding the debt interest?
- TD 2015/3: Is the reference to 'the interest' as it appears in the phrase at the end of subsection 974-80(2) of the Income Tax Assessment Act 1997 a reference to the interest held by the 'ultimate recipient'?
- Class ruling released yesterday.