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08 Oct 2020 ATO Rulings

Class 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.

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