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2010/08/06 ATO Interpretative Decisions: ATO ID 2008/138 (Withdrawn)

13.08.2010

Interpretative Decisions ATO ID 2008/138 (Withdrawn).
Capital Gains Tax: small business concessions - control of discretionary trust income paid or applied.

2010/07/23 ATO Interpretative Decisions ATO ID 2010/139

12.08.2010

Interpretative Decisions ATO ID 2010/139.
Self managed superannuation funds: Subparagraph 17A(3)(b)(i) of the Superannuation Industry (Supervision) Act 1993 - tribunal appointed administrator of the plenary estate of a person with a mental disability.

2010/07/23 ATO Interpretative Decisions ATO ID 2001/11 (Withdrawn)

12.08.2010

Interpretative Decisions ATO ID 2001/11 (Withdrawn).
Eligible Termination Payments (Out of Court Settlement Payment)

2010/05/09 ATOID: 2010/113

13.05.2010

Supernnuation guarantee: Ordinary time earnings & payment in lieu of flex credit in lieu of a flex credit under a certified agreement. Is a payment in lieu of a flex credit to employees under the terms of a certified agreement considered 'ordinary time earnings' (OTE), as defined in subsection 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)?

2010/04/19 ATOID: 2004/308 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2004/304 (Withdrawal)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2003/661 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/721 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/659 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/551 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/287 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/148 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/145 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2002/135 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2001/8 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2001/536 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/19 ATOID: 2001/529 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2010/76 (Withdrawn)hot!

19.04.2010

Does section 307-290 of the Income Tax Assessment Act 1997 ( ITAA 1997) apply to a lump sum superannuation death benefit in relation to which a deduction under sections 295-465 or 295-470 of the ITAA 1997 has not been, and will not be, claimed in the income year in which the benefit is paid but was claimed in an earlier income year?

2010/04/11 ATOID: 2002/479 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2002/381 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2002/346 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2002/307 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2002/159 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2002/133 (Withdrawn)

19.04.2010

Notice of Withdrawal

2010/04/11 ATOID: 2001/542 (Withdrawn)hot!

19.04.2010

Notice of Withdrawal

2010/04/05 ATOID: 2002/150 (Withdrawn)

07.04.2010

Superannuation, retirement and employment termination: Eligible termination payments: Directors replaced by other directors. Not a bona fide redundancy payment.

2010/04/05 ATOID: 2001/257 (Withdrawn)hot!

07.04.2010

Deductibility of interest and fees on moneys borrowed to make superannuation contributions.

2010/04/02 ATOID: 2001/238 (Withdrawn)

07.04.2010

Pension Tax Offset - receipt of exempt pension.

2010/03/25 ATOID: Ordinary hours of work for employees covered by award & agreementhot!

23.03.2010

ATO Decision ID 2007/73 has been withdrawn by the Superannuation Guarantee Ruling 2009/2.

2010/03/25 ATOID: Notional earnings basehot!

23.03.2010

ATO Decision ID 2006/95 is withdrawn as amendments of the Superannuation Guarantee (Administration) Act 1992 from 1 July 2008 have standardised the amount against which an employer calculates the minimum contribution necessary to meet their superannuation guarantee obligations.

2010/03/25 ATOID: Financial year used for reporting surchargeable contributions

23.03.2010

ATO Decision ID 2002/456 is withdrawn because the superannuation contributions surcharge is not payable on surchargeable contributions for financial years after the 2004-2005 financial year.

2010/02/05 ATOID: Long Service Leave Entitlementshot!

23.03.2010

ATO Decision ID 2001/14 has been withdrawn by the Superannuation Guarantee Ruling SGR 2009/2.

2010/02/05 ATOID: Employment Statushot!

23.03.2010

ATO Decision ID 2002/410 has been withdrawn by the Superannuation Guarantee Ruling 2009/2.

2010/02/05 ATOID: Calculation of an employer's individual shortfall

23.03.2010

ATO Decision ID 202/308 has been withdrawn by the Superannuation Guarantee Ruling 2009/2.

2010 05 08 ATOID: 2010/112

10.05.2010

If an employer makes additional superannuation contributions to cover the cost of premiums for insurance cover for an employee because the employee chooses, by default or otherwise, a superannuation fund to which the employer makes superannuation contributions for the employee, will the additional contributions be Reportable Employer Superannuation Contributions (RESCs) as defined in subsection 16-182(1) of Schedule 1 to the Taxation Administration Act 1953 ( TAA)?

2010 05 01 ATOID: 2010/99 Income Tax Capital gains tax: majority underlying intrests

10.05.2010

For the purposes of applying section 149-30 of the Income Tax Assessment Act 1997 (ITAA 1997), can a change in the direct ownership of a CGT asset on or after 20 September 1985 result in a change to the ultimate owners who had majority underlying interests in the asset immediately before that date?

2010 05 01 ATOID: 2010/95 Income Tax Sale of shares for less then market value

10.05.2010

Will the sale by company X of its shareholding in company Y to its parent company Z for consideration less than the market value of the shares, constitute a 'dividend' within the definition in subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) for the purposes of section 44 and 128B of the ITAA 1936?

2010 05 01 ATOID: 2010/91 Income Tax Legal expenses: misrepresentation

10.05.2010

Does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 (ITAA 1997) apply to prevent a deduction under section 40-880 of the ITAA 1997 if the expenditure incurred could be used in working out the amount of a capital gain or capital loss for an income year in which the provisions of the Income tax Assessment Act 1936 (ITAA 1936) apply?

2010 05 01 ATOID: 2010/104 Excess contributions tax: restitution of 'mistaken' contribution

10.05.2010

Will the Commissioner include the full amount of a personal contribution of $500,000 made by an individual in the individual's non-concessional contributions under section 292-90 of the Income Tax Assessment Act 1997 (ITAA 1997), even though the trustee that received the contribution subsequently repaid $200,000 of it in purported restitution of a payment made for mistake?

2010 05 01 ATOID: 2005/177 Withdrawn