Public rulings and policy change

Public rulings represent the ATO position

Application of general anti-avoidance provisions

Tax Consultants Register - using external expertise to assist in the resolution of significant interpretative issues

Rebatable employers and the operation of paragraph 65J(1)(b) of the Fringe Benefits Tax Assessment Act 1986 to separate legal entities formed by public universities.

Calculating joint car expense deductions

Tax laws claimed to be invalid

Home Office Expenses

Application of penalty tax and interest for trust loss legislation amendments

Opening Value of Trading Stock

Prescribed employees, paragraph 27(1)(d) Superannuation Guarantee (Administration) Act 1992

'Administrative Positions' for Multi-level Marketing Distributors

Mandatory use of INB standard paragraphs database in preparing draft responses to ministerials for the Assistant Treasurer

Case Decision Summaries

Application of Part IVA

An exemption for the trustees of some trust estates from the requirement to furnish a tax return on behalf of the trust estate

Signing non-electronic applications for amendment and objections

Provision of advice to taxpayers on the potential application of announced proposed changes to the tax system

Currency exchange rates and the annual deductible amount for foreign pensions

Fringe benefits tax: what is considered to be remote for the purposes of the remote area housing benefit