Retirement villages: ATO compliance approach - exit allocable cost amount calculation at step 4 for certain resident liabilities under lease premium or loan/lease occupancy agreements

Compliance approach for large APRA-regulated superannuation funds in respect of pension tax bonuses not included in members' opening account balances on commencement of a pension

ATO compliance approach to the arm's length debt test

Expansion of estimates regime to GST, LCT and WET

ATO compliance approach to transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units

Compliance approach for complying superannuation funds in respect of applying the non-arm's length income provisions to 'non-arm's length expenditure'

ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies

Superannuation contributions made to the Small Business Superannuation Clearing House - compliance approach to timing of income tax deductions

Transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units - ATO compliance approach

Expansion of estimates regime to GST, LCT and WET

Compendium

Claiming deductions for additional running expenses incurred whilst working from home due to COVID-19

Schemes in relation to the JobKeeper payment

Applying the non-arm's length income provisions to 'non arm's length expenditure' - ATO compliance approach for complying superannuation entities

Compendium

Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House - ATO compliance approach

Compendium

ATO compliance approach to the arm's length debt test

Application of market value substitution rules when there is a buy-back or redemption of hybrid securities - methodologies for determining market value for investors holding their securities on capital account

Fuel tax credits - basic method for heavy vehicles