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15 Oct 2020 ATO Rulings

Legislative Instruments

CERP 2020/6: Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Amendment Rules 2020. 

Variation 2020/1: PAYG Withholding variation for foreign resident capital gains withholding payments - no residue after a mortgagee exercises a power of sale 2020

Law Administration Practice Statements

PS LA 2020/3: Self-managed superannuation funds – administrative penalties imposed under subsection 166(1) of the Superannuation Industry (Supervision) Act 1993, published 15 October 2020. 

This Practice Statement provides guidelines for ATO staff on the administration of the penalties outlined in subsection 166(1) of the Superannuation Industry (Supervision) Act 1993 for contraventions in relation to self-managed superannuation funds. 

Synthesised Texts of the MLI and Australian Tax Treaty

Synthesised text of the MLI and the Agreement between Australia and the Czech Republic

Synthesised text of the MLI and the Convention between Australia and the Republic of Korea

Synthesised text of the MLI and the Agreement between Australia and the Russian Federation

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) entered into force for Australia on 1 January 2019. The ATO is preparing a synthesised text for each of Australia’s tax treaties that are modified by the MLI. A synthesised text helps users of the tax treaty understand how the MLI changes the particular tax treaty. It does not constitute a source of law. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The synthesised texts to be published in this instance are that of

  • Australia’s tax agreement with the Czech Republic
  • Australia’s tax convention with the Republic of Korea
  • Australia’s tax agreement with the Russian Federation.

Published 16 October 2020

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