ATO documents

TR 2017/D1: Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances

CR 2017/1: Income tax: demerger of Westgold Resources Limited by Metals X Limited

CR 2017/2: Income tax and fringe benefits tax: customers who use the Ready Track Pty Ltd Driver Journal Report for car log book records

CR 2017/3: Income tax: Intecq Limited - Scheme of Arrangement

CR 2017/4: Income tax: disturbance payments by Transport for NSW in respect of the construction of the Sydney Metro City & Southwest

Notices of Withdrawal - Taxation Determinations

TD 2002/5: Income tax: what is a 'distribution line' in the electricity distribution industry for the purposes of the expression 'depreciating assets' in section 40-100 of the Income Tax Assessment Act 1997 ?

Withdrawn Interpretative Decisions

ATO ID 2002/751: Depreciating asset - photovoltaic solar system

ATO ID 2002/930: Depreciating assets - photographic lighting equipment

ATO ID 2003/489: Capital Allowances: rail transport trackwork - depreciating asset

ATO ID 2004/612: Capital Allowances: depreciating asset - car global positioning system device

ATO ID 2007/119: Capital Allowances: depreciating asset - composite item

ATO ID 2011/1: Capital allowances: depreciating asset - jointly held - composite asset

ATO ID 2011/2: Capital allowances: depreciating asset - segments of a fibre optic cable system

Practical Compliance Guidelines

PCG 2017/1: ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

Progress of legislation

As at 20.1.17


Superannuation (Objective) Bill 2016


Superannuation reform package


Introduced Senate 23.11.16. Awaiting passage by Senate.


Tax and Superannuation Laws Amendment (2016 Measures No 2) Bill 2016


Remedial power for the Commissioner; Income tax averaging rules for farmers; luxury car tax; minor amendments correcting technical or drafting defects.


Introduced in the House 14.09.16.


Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016


Immediately reduces the tax rate for businesses with turnover of up to $10 million. Reduces the company tax rate for all businesses to 25 per cent by 2026/27. Increases the unincorporated tax discount for small business. Increases turnover thresholds.


Introduced in the House 1.9.16.