CR 2021/29 Commonwealth Bank of Australia - CommBank PERLS XIII Capital Notes
CR 2021/28 RXP Services Limited - scheme of arrangement and special dividend
Practice Statement Law Administration
PS LA 2021/2 The ATO's administrative approach to the extension of the Commissioner's discretion to retain tax refunds
Decision Impact Statement
DIS 2020/6013 Slatter Building Group Pty Ltd and Commissioner of Taxation
Draft Taxation Determination
GSTD 2021/D1 Goods and services tax: adjustable beds, pressure management mattresses and pressure management overlays
Draft Practical Compliance Guideline
The High Court has granted the Commissioner’s application for special leave to appeal in Carter v Commissioner of Taxation  FCAFC 150, where it was held that the adult beneficiaries of a discretionary family trust had effectively disclaimed their trust income entitlements.
Progress of Legislation
Parliament will resume sitting on 11 May 2021 for the 2021-22 Federal Budget.
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.
Introduced in the Senate 31.08.20