| Tax
Rulings
2009 Rulings | 2008 Rulings |
2007 Rulings |
2006 Rulings | 2005 Rulings
| 2004 Rulings
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
TR 2008/10
Petroleum resource
rent tax: application of Petroleum Resource Rent Tax Assessment
Regulations 2005 to an integrated gas-to-liquid operation
TR 2008/9
Income tax: meaning of 'Australian
superannuation fund' in subsection 295-95(2) of the Income Tax
Assessment Act 1997
TR 2008/8
Income tax: the
taxation treatment of ship and aircraft leasing profits under
the ships and aircraft articles of Australia's tax treaties
TR 2008/7
Income tax: royalty withholding tax
and the assignment of copyright
TR 2008/6
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
TR 2008/5
Income tax: tax consequences for a
company of issuing shares for assets or for services
TR 2008/3
Income tax: debt/equity - identification of any 'effectively
non-contingent obligation' of an issuer of a convertible note to
provide 'financial benefits' for the purposes of Division 974 of
the Income Tax Assessment Act 1997 if the note can be converted
at any time at the issuer's discretion into shares that are
equity interests in the issuer company
TR 2008/1
Income tax:
application of Part IVA of the Income Tax Assessment Act 1936 to
'wash sale' arrangements
2007
TR 2007/13
Income
tax: application of the transferor trust and controlled foreign company
measures where property or services are transferred to a non-resident
company in which a non-resident trustee has a direct or indirect
ownership interest
TR 2007/12
Fringe
benefits tax: minor benefits
TR 2007/11
Income
tax: withholding tax and related implications for a non-resident head
lessor or hire-purchase provider of substantial equipment where the
equipment is obtained by another non-resident entity that subleases,
subprovides or leases it for use in Australia
TR 2007/9
Income
tax: circumstances when an item used to create a particular atmosphere
or ambience for premises used in a cafe, restaurant, licensed club,
hotel, motel or retail shopping business constitutes an item of plant
TR 2007/7
Income
tax: consolidation: errors in tax cost setting amounts of reset cost
base assets
TR 2007/6
Income
tax: non-commercial business losses: Commissioner's discretion
TR 2007/5
Income
tax: functional currency - when is an amount not in the 'applicable
functional currency'?
TR 2007/4
Income
tax: entitlement to foreign tax credits under Division 18 of Part III of
the Income Tax Assessment Act 1936 when foreign income is included in
the net income of a trust estate
TR 2007/2
Income
tax: application of the same business test to consolidated and
MEC groups - principally, the interaction between section 165-210 and
section 701-1 of the Income Tax Assessment Act 1997
TR 2007/1
Income
tax: international transfer pricing: the effects of determinations made
under Division 13 of Part III of the Income Tax Assessment Act 1936,
including consequential adjustments under section 136AF of that Act
2006
TR 2006/14
Income tax: capital gains tax:
consequences of creating life and remainder interests in property and of
later events affecting those interests
TR 2006/13
Income tax: sale and leasebacks
TR 2006/12
Income tax: withholding on payments to
foreign residents for works and related activities
TR 2006/11
Income tax, fringe benefits tax and
product grants and benefits: Private Rulings
TR 2006/10
Income tax, fringe benefits tax and
product grants and benefits: Public Rulings
TR 2006/9
Income tax: interest withholding tax -
cross-border interbranch funds transfers within resident authorised
deposit-taking institutions
TR 2006/8
Income tax: the cost basis of valuing
trading stock for taxpayers in the retail and wholesale industries
TR 2006/7
Income tax: special income derived by a
complying superannuation fund, a complying approved deposit fund or a
pooled superannuation trust in relation to the year of income
TR 2006/6
Income tax: consolidation: recognising and
measuring the liabilities of a joining entity under subsection 705-70(1)
of the Income Tax Assessment Act 1997 where the joining time occurs in a
financial reporting period of the joining entity beginning on or after 1
January 2005
TR 2006/4
Income tax: capital gains: meaning of the
words 'the beneficiaries and terms of both trusts are the same' in
paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment
Act 1997
TR 2006/3
Income tax: government payments to industry
to assist entities (including individuals) to continue, commence or
cease business
TR 2006/2
Income tax: deductibility of service fees
paid to associated service entities: Phillips arrangements
TR 2006/1
Income tax: the scope of and nature of
payments falling within section 129 of the Income Tax Assessment Act
1936
2008
2007
2006
2005
2004
2003
2002
2001
2000
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