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19 Nov 2020 ATO rulings

Class Rulings

  • CR 2020/63: Murray Goulburn Co-operative Co. Limited (in liquidation) – interim liquidator's distribution. Published 11 November 2020.
  • CR 2020/64: Victorian Building Authority (Cladding Safety Victoria) – funding payments made to owners’ corporations. Published 18 November 2020.
  • CR 2020/65: Australian Coal Association Research Program – research and development membership funding. Published 18 November 2020.
  • CR 2020/66: Macquarie Bank Limited – Macquarie Bank Capital Notes 2. Published 18 November 2020.
  • CR 2020/67: City of Tea Tree Gully – early retirement scheme 2020. Published 18 November 2020.

Practice Statement Law Administrations

  • PS LA 2020/D2: The ATO's administrative approach to the extension of the Commissioner's discretion to retain tax refunds. Published 13 November 2020.
  • PS LA 2020/4: Remission of additional superannuation guarantee charge. This practice statement outlines staff decision-making principles for the remission of Part 7 penalties for superannuation guarantees. Published 19 November 2020.

Decision Impact Statements

  • QUD 35 of 2020: Commissioner of Taxation v Pike. This Decision impact statement outlines the ATO's response to this case which concerns whether an individual was a 'resident' of Australia for the purposes of subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) and the application of the 'tiebreaker' test in the double-tax agreement between Australia and Thailand (the DTA). Published 13 November 2020.

Withdrawals

  • PS LA 2019/1: Remission of additional superannuation guarantee charge. Published 19 November 2020.

Law Companion Rulings

  • LCR 2020/2: Non-concessional MIT income. Published 17 November 2020.
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