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12 Sep 2019 ATO consultations

Open consultation 

The ATO is seeking your involvement in their open consultation on the following advice and guidance: 

  • Draft Taxation Determination TD 2019/D6 Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign resident (or temporary resident) beneficiary of a resident non-fixed trust makes because of subsection 115-215(3)? (Due date for comments: 27 September 2019)
  • Draft Taxation Determination TD 2019/D7 Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust (or trustee for them) is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997? (Due date for comments: 27 September 2019)
  • Draft Practical Compliance Guideline PCG 2019/D4 Expansion of estimates regime to GST, LCT and WET (Due date for comments: 4 October 2019)
  • Draft Practical Compliance Guideline PCG 2019/D3 ATO compliance approach to the arm’s length debt test (Due date for comments: 9 October 2019)
  • Draft Goods and Services Tax Ruling GSTR 2019/D2 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia) (Due date for comments: 16 October 2019)

Matters under consultation 

The ATO is consulting with the community on a range of matters affecting:

Planned consultation 

In addition to potential advice and guidance currently open for consultation, the ATO plans to seek comment on the following items in September 2019. This list is subject to change. 

Draft public rulings: 

Draft practical compliance guidelines 

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