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New ATO rulings, determinations, decisions and guides (Sept 2018)

PCG 2018/3 Exempt car benefits and exempt residual benefits: compliance approach to determining private use of vehicles

LCR 2018/4 Purchaser’s obligation to pay an amount for GST on taxable supplies of certain real property

TR 2018/4 Income tax: effective life of depreciating assets (applicable from 1 July 2018)

WETR 2006/1 Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand

TD 2018/12 Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 – meaning of ‘directly in connection with’

TR 2018/5 Income tax: central management and control test of residency

TD 2018/13 Income tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the ‘first interposed entity’) where that payment or loan is an ordinary commercial transaction?

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