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04 Feb 2021 ATO Rulings

Decision impact statement 

Practice statement law administration 

  • PS LA 2005/2: Penalty for failure to keep or retain records. Published 4 February 2021. 
  • PS LA 2011/2: Administering penalties for failing to electronically notify or pay Goods and services tax or Pay as you go liabilities. Published 4 February 2021. 

 Excise ruling

  • ER 2012/1: The meaning of the expression ‘manufactured or produced’ for the purposes of the Excise Acts. Published 3 February 2021. 

 Class rulings

  • CR 2021/8: Australian Unity Limited – mutual capital instruments. Published 3 February 2021. 
  • CR 2021/9: Bendigo and Adelaide Bank Limited – BEN Capital Notes. Published 3 February 2021
  • CR 2021/10: Victorian Building Authority (Cladding Safety Victoria) – funding payments made to owners’ corporations. Published 3 February 2021

Legislative instruments

  • STP 2021/1: Single Touch Payroll  Amounts to be Notified Determination 2021 (FED). Published 3 February 2021.

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