Notice of Rulings 5 October 2022
The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
TD 2022/14 | If a non-contingent liability to pay a specified amount is included in the cost base of your CGT asset under either subsection 110-25(2) or section 112-35 of the Income Tax Assessment Act 1997 and you deduct or can deduct that amount, does subsection 110-45(2) of that Act apply? | This Determination describes when a non‑contingent liability to pay a specified amount is included in the cost base of a CGT asset. This Determination applies both before and after its date of issue. |
NOTICE OF WITHDRAWAL | ||
Ruling number | Subject | Brief description |
TR 98/17 | Income tax: residency status of individuals entering Australia | This Ruling is being withdrawn from 6 October 2022. |