08 Oct 2020 ATO Rulings
CR 2020/54: Qantas Airways Limited – early retirement scheme 2020, published 7 October 2020.
Law Administration Practice Statements:
PS LA 2011/23: Credit interest regime, published 30 September 2020.
This relates to the credit interest regime administered by the Commissioner and details when interest is payable.
PS LA 2020/2: Administering general anti-abuse rules, published 30 September 2020.
This relates to the administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties.