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08 Aug 2019 ATO rulings

Class rulings

  • CR 2019/45 Spicers Limited - return of capital
  • CR 2019/46 Tomago Aluminium Company - early retirement scheme 2019
  • CR 2019/47 Victorian Department of Health and Human Services - employment termination payment

Notices

  • TD 2012/15W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2012 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?
  • TD 2013/17W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2013 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?
  • MT 2022W Fringe benefits tax : purchased goods sold by retailers to employees at cost or above: liability for tax and record keeping requirements

ATO factsheets

interpretation NOW!

Episode 50 is now available.

Spanning 50 episodes, interpretation NOW! has developed into an important public resource from the ATO on interpretation principles. You can now visit www.interpretationnow.com giving you the ability to search, access and link to all the available data.

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