Exercise of Commissioner's discretion to retain a refund

Statements of reasons pursuant to section 13 of the Administrative Decision (Judicial Review) Act 1977

Attribution of wine equalisation tax (WET) where contracts include a retention of title clause and the purchaser sells or otherwise uses the wine before title passes

Economic advice and the Economist Practice

GST treatment of Australian fees or charges under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999

Alternative Dispute Resolution (ADR) in ATO disputes

Treatment of input tax credits claimed by a recipient of a non-taxable supply where the Commissioner has the discretion to give a refund of the overpaid goods and services tax to the supplier due to the operation of former section 105-65 of Schedule 1 to the Taxation Administration Act 1953

The ATO's role in the tax law design process

Apportioning taxable fuel used in a vehicle for powering the auxiliary equipment of a vehicle

Collection of consolidated group liabilities

Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws

Administration of penalties for failure to comply with Ancillary Fund Guidelines

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

Simplifying transfer pricing record keeping

Default assessment penalty

Code of settlement

Time limits for trustee assessments

Approval process for the application of subsections 815-130(2) to 815-130(4) of the Income Tax Assessment Act 1997

Advance Pricing Arrangements

Transfer pricing adjustments with potential customs implications