The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
TD 2019/10 | Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997? | This Determination sets out the Commissioner’s view on the interaction of the debt and equity rules in Division 974 and the transfer pricing rules in Subdivision 815-B. |
NOTICE OF ADDENDA | ||
Ruling number | Subject | Brief description |
LCR 2018/5 | First home super saver scheme | The Addendum amends Law Companion Ruling LCR 2018/5 to reflect amendments to the law made by Treasury Laws Amendment (2019 Measures No. 1) Act 2019. |