Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR

Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR

Public Rulings BR Pub 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR

Public Rulings BR Pub 16/04: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR PURCHASER

COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - 'CASH OUT' OF RESEARCH AND DEVELOPMENT TAX LOSSES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BLACK HOLE EXPENDITURE

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHILD SUPPORT

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BUDGET 2015 CHILD SUPPORT DEBT MEASURES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHILD SUPPORT REMEDIAL ITEMS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - RECIPIENTS OF CHARITABLE OR OTHER PUBLIC BENEFIT GIFTS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTION OF INCOME FOR PERSONAL SERVICES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - FAIR DIVIDEND RATE METHODS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - PART-YEAR EXEMPTIONS FOR AUSTRALIAN FIFS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ANTI-AVOIDANCE RULE FOR THE TEST GROUPING CONCESSION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - TEST GROUPS FOR GROUPS OF COMPANIES ACQUIRED OR DISPOSED OF DURING THE YEAR

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTABLE FIF INCOME METHOD FOR INDIRECTLY HELD INVESTMENTS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - WORKING FOR FAMILIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - MAIN INCOME EQUALISATION SCHEME

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - SCHOLARSHIPS AND BURSARIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FAMILY ASSISTANCE CREDIT DETAILS NOT NEEDED

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FAMILY SCHEME INCOME STATEMENTS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - REPEAL OF THE SIMPLIFIED FILING REQUIREMENTS FOR INDIVIDUALS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - EXTENDING THE GRACE-PERIOD OF THE TAX ON NET ASSETS FOR DEREGISTERED CHARITIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - MEANING OF CHARITABLE OR OTHER PUBLIC GIFT

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TERTIARY EDUCATION INSTITUTIONS AND THEIR SUBSIDIARIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - EMPLOYER-PROVIDED OVERSEAS ACCOMMODATION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PROJECT OF LIMITED DURATION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - DEFINITION OF 'REMUNERATION' IN RULE USED TO VALUE ACCOMMODATION PROVIDED TO MINISTERS OF RELIGION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - COMMENCEMENT DATE FOR ACCOMMODATION PROVIDED APPLYING TO MINISTERS OF RELIGION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FOREIGN SUPERANNUATION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TAX POOLING RULES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - MIXED-USE ASSETS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PROPERTY TRANSFER RULES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FOREIGN INVESTMENT PIES: ACCESS TO LOWER TREATY RATE

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - INCOME STATEMENTS AND INCOME TAX FILING EXEMPTIONS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - REPORTING REQUIREMENTS OF EMPLOYERS IN THE AGRICULTURE, HORTICULTURE AND VITICULTURE INDUSTRIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - REPEAL OF REDUNDANT COST OF TIMBER PROVISION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - NON-MONETARY CONSIDERATION IN THE CONTEXT OF SALES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - GST RATIO METHOD FOR CALCULATING PROVISIONAL TAX

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FINANCIAL MARKETS (REPEALS AND AMENDMENTS) ACT 2013 - RELATED CHANGES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - THIN CAPITALISATION REMEDIALS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - DISPUTES PROCEDURES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PETROLEUM RULES: DEFINITIONS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TREATMENT OF EXPENDITURE FOR COMMERCIAL FITOUT

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - ELECTION TO BE A COMPLYING TRUST

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTION AND CAPITAL LIMITATIONS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSFER OF FINANCIAL ARRANGEMENTS ON AMALGAMATION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RESIDENT DEFINITION

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CAPITAL PROFITS OR LOSSES AND HERD SCHEME LIVESTOCK SALES AND PURCHASES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - IMPLEMENTING THE CURRENT TAX PROVISIONS FOR COMMUNITY HOUSING ENTITIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - COMMUNITY HOUSING ENTITIES AND THEIR SUBSIDIARIES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHARITABLE BUSINESSES

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RULES RELATING TO THE TREATMENT OF DWELLINGS

NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FINANCIAL ARRANGEMENTS - IFRS FINANCIAL REPORTING METHOD AND MODIFIED FAIR VALUE METHOD

ORDER IN COUNCIL - FBT RATE FOR LOW-INTEREST LOANS

IG 16/01: DETERMINING EMPLOYMENT STATUS FOR TAX PURPOSES (EMPLOYEE OR INDEPENDENT CONTRACTOR?)

PROVISIONAL DEPRECIATION DETERMINATION PROV:27: GEOTHERMAL AND THERMAL POWERHOUSES

INCOME TAX (NATIONAL STANDARD COSTS FOR LIVESTOCK) DETERMINATION 2016

2016 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR27

QB 16/01: INCOME TAX, WORKING FOR FAMILIES TAX CREDITS - PRINCIPAL CAREGIVER - DEPENDENT CHILD - PRIMARY RESPONSIBILITY FOR DAY-TO-DAY CARE - MEANING OF TENPORARY BASIS