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14 Oct 2021 ATO Rulings

Legislative instrument

  • F2021L01418 Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients – Extended Application Date) Instrument 2021

Class rulings 

  • CR 2021/67 Primewest (HICT) Pty Ltd – return of capital
  • CR 2021/68 FAR Ltd – return of capital
  • CR 2021/69 Latitude Group Holdings Limited – Latitude Capital Notes


  • TD 2021/D2 Income tax: aggregated turnover – application of the ‘connected with’ concept to partnerships, foreign hybrids and non-entity joint ventures
  • TD 2021/D3 Income tax: aggregated turnover – application of the ‘connected with’ concept to corporate limited partnerships
  • TD 2021/D4 Income tax: aggregated turnover – application of the public entity exception to the indirect control test
  • TD 2021/7 Income tax: aggregated turnover – calculating the annual turnover of a connected entity or affiliate with a different accounting period to you

Decision impact statement 

This Decision impact statement outlines the ATO's response to this case, which considers whether the payment of a tax offset refund to the taxpayer was an ‘administrative overpayment’ under subsection 8AAZN(3) of the Taxation Administration Act 1953 (TAA). In particular, it considers whether the tax offset refund is an amount that the Commissioner has paid to a person by mistake, being an amount to which the person is not entitled.


The ATO has released several addendums to update the end date of the Offshore Banking Units (OBU) regime. The full list of addendums can be found here.


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