The Commissioner's discretion to vary foreign resident withholding amounts

ATO Receivables Policy

Thin Capitalisation - Australian equivalents to International Financial Reporting Standards ('AIFRS') - Transitional Provision

Remission of penalties that apply for failing to report employer and total contributions in the approved form

Procedures for tax officers engaged in superannuation guarantee compliance activities where the review identifies one or more individuals engaged under a contract that is wholly or principally for their labour

Consolidation regime - administration of * the administrative penalty for shortfall amounts resulting from a false or misleading statement * the shortfall interest charge, and * the shortfall general interest chargearising from certain adjustments required under the consolidation regime.

GST-free exports - the Commissioner's discretion to extend the time to export

Self-managed superannuation funds - disqualification of individuals to prohibit them from acting as a trustee of a self-managed superannuation fund

Self-managed superannuation funds - enforceable undertakings

Self-managed superannuation funds - issuing a notice of non-compliance

Operation of Division 7A of the Income Tax Assessment Act 1936 on loans that have become statute barred

Administration of shortfall penalty for false or misleading statement

Trading stock: oyster farmers using the stick farming method

The types of information that can be exchanged under Article 19 of the Australia-Singapore tax treaty

Ability of the Internal Revenue Service of the United States of America to gather taxpayer-specific information from the United States Virgin Islands and several other Territories (formerly known as Possessions) of the United States of America

Payment of superannuation contributions by employers after the superannuation guarantee quarterly cut-off dates

Written guidelines for the reduction of an employer's superannuation guarantee 'choice shortfall'

Alternative assessments

Remission of shortfall interest charge and general interest charge for shortfall periods

Referral of work to International Strategy and Operations