TR 2018/6 To provide the Commissioner’s view of the trust law and tax law consequences of various issues concerning the vesting of a trust.
GSTR 2018/1 To provide the Commissioner’s views on when a supply of real property will be connected with the indirect tax zone.
PCG 2018/4 To provide certainty to Legal Personal Representatives of smaller deceased estates when making distributions to beneficiaries in regard to later tax claims on the estate that could make them personally liable. The Guideline gives the representatives an understanding of what they can do to ensure that the Commissioner will not seek to obtain estate taxation liability amounts of the estate from the representative after they have distributed estate assets.
TR 2018/5 To provide the ATO’s view on ‘central management and control in Australia’ for the purposes of paragraph (b) of the definition of ‘resident’ or ‘resident of Australia’ in subsection 6(1) of the Income Tax Assessment Act 1936.
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