ATO - Taxation Rulings and Determinations
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Income tax: the taxation implications of 'partnership salary' agreements (As at 5 November 2014)
Fringe benefits tax: when are the duties of the employment of an employee of a government body exclusively performed in, or in connection with, a public...
Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited...
Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an 'indeterminate right...
Income tax: where a personal services entity receives a payment from a service acquirer in relation to a period, is that payment personal services income...
Fringe benefits tax: is the provision of Bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes...
Income tax: is Bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 (ITAA 1997)? (As at 20 August 2014)
Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)? (As at 20 August 2014)
Income tax: is Bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 (ITAA 1997)? (As at 20 August 2014)
Income tax: special conditions for various entities whose ordinary and statutory income is exempt (As at 13 August 2014)
TR 2014/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2014) (As at 6 August 2014)
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