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13 Dec 2018 ATO rulings

Class rulings

  • CR 2018/55 Income tax: Charles Darwin University Academic Staff Voluntary Early Retirement Scheme 2018
  • CR 2018/56 Income tax: Charles Darwin University Professional Staff Voluntary Early Retirement Scheme 2018
  • CR 2018/57 Income tax: Rio Tinto Limited - off-market share buy-back
  • CR 2018/58 Income tax: Device Technologies Australia Pty Ltd adjustment to employee options

Product rulings

  • PR 2018/14 Income tax: taxation consequences of investing in the Macquarie Tailored Portfolio Collar Facility
  • PR 2018/15 Income tax: taxation consequences for a Customer entering into a Prepay and Grow Agreement with Ruralco

GST rulings

Practice statements - updates

  • PS LA 2006/19 Self managed superannuation funds - issuing a notice of non-compliance
  • PS LA 2008/1 The Commissioner's discretion to disregard or allocate to another period superannuation contributions for excess contributions purposes

Final practical compliance guidelines

  • PCG 2018/8 Enterprise Tax Plan: small business company tax rate change: compliance and administrative approaches for the 2015-16, 2016-17 and 2017-18 income years

 

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