COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF ADDENDA | ||
Ruling Number | Subject | Brief Description |
LCG 2015/1 | Law Companion Guidelines: purpose, nature and role in ATO’s public advice and guidance | The Addendum amends LCG 2015/1 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/2 | Section 177DA of the Income Tax Assessment Act 1936: schemes that limit a taxable presence in Australia | The Addendum amends Law Companion Guideline LCG 2015/2 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/3 | Subdivision 815-E of the Income Tax Assessment Act 1997: Country-by-Country reporting | The Addendum amends Law Companion Guideline LCG 2015/3 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/4 | Attribution Managed Investment Trusts: 'clearly defined rights' | The Addendum amends Law Companion Guideline LCG 2015/4 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/5 | Attribution Managed Investment Trusts: choice to treat separate classes as separate AMITs | The Addendum amends Law Companion Guideline LCG 2015/5 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/6 | Attribution Managed Investment Trusts: character flow through for AMITs | The Addendum amends Law Companion Guideline LCG 2015/6 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/7 | Attribution Managed Investment Trusts: attribution on a 'fair and reasonable' basis | The Addendum amends Law Companion Guideline LCG 2015/7 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/8 | Attribution Managed Investment Trusts: the rules for working out trust components - allocation of deductions | The Addendum amends Law Companion Guideline LCG 2015/8 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/9 | Attribution Managed Investment Trusts: trustee shortfall taxation - section 276-420 | The Addendum amends Law Companion Guideline LCG 2015/9 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/10 | Attribution Managed Investment Trusts: administrative penalties for recklessness or intentional disregard of the tax law – section 288-115 | The Addendum amends Law Companion Guideline LCG 2015/10 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/11 | Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules | The Addendum amends Law Companion Guideline LCG 2015/11 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/12 | Attribution Managed Investment Trusts: dividend, interest and royalty withholding | The Addendum amends Law Companion Guideline LCG 2015/12 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/13 | Attribution Managed Investment Trusts: withholding in respect of ‘fund payments’ | The Addendum amends Law Companion Guideline LCG 2015/13 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/14 | Managed Investment Trusts: widely-held tests - wholly-owned entity of an Australian government agency | The Addendum amends Law Companion Guideline LCG 2015/14 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2015/15 | Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997 | The Addendum amends Law Companion Guideline LCG 2015/15 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/1 | GST and carrying on an enterprise in the indirect tax zone (Australia) | The Addendum amends Law Companion Guideline LCG 2016/1 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/2 | Small Business Restructure Roll-over: consequences of a roll-over | The Addendum amends Law Companion Guideline LCG 2016/2 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/3 | Small Business Restructure Roll-over: genuine restructure of an ongoing business | The Addendum amends Law Companion Guideline LCG 2016/3 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/4 | Attribution Managed Investment Trusts: ‘carry forward trust component deficit’ | The Addendum amends Law Companion Guideline LCG 2016/4 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/5 | Foreign resident capital gains withholding regime: the Commissioner’s variation power | The Addendum amends Law Companion Guideline LCG 2016/5 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/6 | Foreign resident capital gains withholding regime: amount payable to the Commissioner | The Addendum amends Law Companion Guideline LCG 2016/6 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/7a | Foreign resident capital gains withholding regime: options | The Addendum amends Law Companion Guideline LCG 2016/7 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/8 | Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts | The Addendum amends Law Companion Guideline LCG 2016/8 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/9 | Superannuation reform: transfer balance cap | The Addendum amends Law Companion Guideline LCG 2016/9 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/10 | Superannuation reform: Defined benefit income streams – non-commutable, lifetime pensions and lifetime annuities | The Addendum amends Law Companion Guideline LCG 2016/10 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/11 | Superannuation Reform: concessional contributions – defined benefit interests and constitutionally protected funds | The Addendum amends Law Companion Guideline LCG 2016/11 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2016/12 | Superannuation Reform: Total Superannuation Balance | The Addendum amends Law Companion Guideline LCG 2016/12 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2017/1 | Superannuation reform: capped defined benefit income streams – pensions or annuities paid from non-commutable, life expectancy or market linked products | The Addendum amends Law Companion Guideline LCG 2017/1 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
LCG 2017/3 | Superannuation reform: Superannuation death benefits and the transfer balance cap | The Addendum amends Law Companion Guideline LCG 2017/3 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling. The Addendum applies on and from 19 February 2018. |
TR 2006/10 | Public Rulings | The Addendum amends Taxation Ruling TR 2006/10 to provide for the name change of Law Companion Guidelines to Law Companion Rulings. The Addendum applies on and from 19 February 2018. |