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07 Oct 2021 ATO Rulings

Product ruling

  • PR 2021/12 Challenger Lifetime Annuity (Liquid Lifetime)

Practice statements

  • PS LA 2021/D2 Administrative penalties for electronic sales suppression tools

Notices

  • CR 2007/15A2 – Addendum Fringe benefits tax: employer clients of Bendigo and Adelaide Bank Limited who are subject to the provisions of section 57A of the Fringe Benefits Tax Assessment Act 1986 that make use of a B Packaged Mastercard debit card account facility 
  • CR 2016/29A1 – Addendum Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Entertained MasterCard debit card facility
  • CR 2017/38A1 – Addendum Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B-Maximised MasterCard credit card facility
  • TR 97/22W Income tax: exempt sporting clubs

Interpretation NOW!

Episode 76 of interpretation NOW! has been released. It discusses: 

  • Dictionaries: Thaler v Commissioner of Patents [2021] FCA 879
  • Changes in style: King Eeducational v CEO (No 3) [2021] FCA 692
  • Characterisation: WorkPac Pty Ltd v Rossato [2021] HCA 23
  • Injustice: Ke v R [2021] NSWCCA 177.

 Open consultation

The ATO is seeking your involvement in the following open consultations: 

Planned consultation: October 2021

The ATO plans to seek formal comment on the following items in October 2021:

Advice under development

The ATO is developing advice and guidance on the following issues (grouped by topic). Key matters on which we are currently considering providing advice and guidance are grouped by topic below.

Completed matters in 2021 

A list of consultation matters registered in 2021 that have been completed can be found here.

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