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10 Sep 2020 ATO Rulings

Class rulings

  • CR 2020/47: The Hans Pearson v State of Queensland: Applicant’s Settlement Distribution Scheme – distribution received from the settlement sum, published 9 September 2020.
  • CR 2020/46: The University of Wollongong - early retirement scheme 2020, applies from 2 September 2020.

Addendums

  • PR 2020/4: Income tax:  taxation consequences for a borrower being charged an ‘Indexed Rate’ of interest under a home loan, published 9 September 2020. Amends PR 2020/4 to reflect a change in the entity involved in the administration of the scheme.

Legislative Instruments

  • WTI 2020/D1Draft Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020, published 4 September 2020. Specifies when corporate cardholders can claim input tax credits without holding a tax invoice in certain circumstances

The draft determination:

The closing date for comments is 2 October 2020.

Practice Statements

  • PS LA 2004/11: Treating a document as a tax invoice or adjustment note, published 3 September 2020.
    Relates to the Commissioner's discretion to treat a document as a tax invoice or adjustment note under ss 29-70(1B) and 29-75(1) of the GST Act.
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