CR 2016/62: Income tax: 'The Utilities Management Early Retirement Scheme 2016'
CR 2016/63: Income tax: return of capital: Intrepid Mines Limited
CR 2016/64: Goods and services tax: liquidation - Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes
Taxation Rulings - Addenda
TR 2001/13: Income tax: Interpreting Australia's Double Tax Agreements
Practical Compliance Guidelines
PCG 2016/12: Petroleum Resource Rent Tax - deductibility of general project expenditure relating to the overhead component of time written costs
PCG 2016/13: Petroleum Resource Rent Tax - deductibility of general project expenditure
TA 2016/10: Cross-Border Round Robin Financing Arrangements
TA 2016/11: Restructures in response to the Multinational Anti Avoidance Law (MAAL) involving foreign partnerships
Draft Variation 49: Donations to deductible gift recipients Signed on 15 September 2016
OECD releases comments on BEPS discussion drafts on permanent establishments and profit splits
The OECD has released comments received on discussion drafts released on 4 July 2016 in relation to the attribution of profits to permanent establishments and the revised guidance on profit splits. A public consultation on these two discussion drafts will be held on 11-12 October 2016.
Progress of legislation
Budget Savings (Omnibus) Bill 2016 has received Royal Assent. Parliament has adjourned and will resume on Monday, 10 October 2016.
As at 16.9.16
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