2009 Tax Rulings

Tax Preparation Service

Late Tax Returns

Business & Investment Entities

Self Managed Super Funds

ATO Resources

Taxation Rulings

Taxation Determinations

Tax Rulings

2009 | 2008 | 2007 | 2006 | 2005

2009

TR 2009/6
Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

TR 2009/5
Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers

TR 2009/4
Income tax: effective life of depreciating assets (applicable from 1 July 2009)

TR 2009/3
Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

TR 2009/2
Income tax: genuine redundancy payments

TR 2009/1
Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 where the expenditure is taken to be incurred by the person under sections 48 and 48A of that Act

2008

2007

2006

2005

2004

2003

2002

2001

2000

C & P Taxation Services

133 Alexander Street

CROWS NEST NSW

Phone (02) 9965 7261

The information contained in this website is intended only as a guide for small business, and should not be relied on to prepare tax returns in accordance with Australian taxation law. It is recommended that professional advice is sought by an accountant and registered tax agent regarding GST issues, capital gains tax and tax deductions. The publishers accept no responsibility for errors, omissions or any damages caused by the improper use of this guide. Site maintained by Cremorne Partners.