Thin capitalisation in focus for justified trust reviews

How we’re supporting the Top 100 and Top 1,000 taxpayers to comply with the new thin capitalisation rules.
See link     Date published: Jan 29, 2025

Online tax schemes on the rise

Get the information to protect yourself from unlawful tax schemes.
See link     Date published: Jan 29, 2025

CR 2025/3 Australian Cricketers’ Association – employment termination payment

This Ruling sets out the income tax consequences of payments received by Players of Australian Cricket Players Limited, from their Australian Cricketers’ Retirement Account.
See link     Date published: Jan 29, 2025

CR 2025/4 Boral Limited – compulsory acquisition – exchange of shares for shares in SGH Limited

This Ruling sets out the income tax consequences for shareholders of Boral Limited (Boral) in relation to the compulsory acquisition of Boral shares as part of the off-market takeover.
See link     Date published: Jan 29, 2025

CR 2025/5 Boral Limited – off-market takeover

This Ruling sets out the income tax consequences for shareholders of Boral Limited (Boral) in relation to the disposal of Boral shares by participating in the off-market takeover by SGH Limited.
See link     Date published: Jan 29, 2025

New education module available – Running an SMSF

Learn how our new Running an SMSF online education module can help you manage your fund more effectively.
See link     Date published: Jan 29, 2025

Self-managed super fund education products

See our publications and online education modules to navigate the various stages of your SMSF lifecycles.
See link     Date published: Jan 28, 2025

Public Country-by-Country reporting

Check how some multinationals report on country-by-country basis.
See link     Date published: Jan 28, 2025

Key committees

See how the ATO Executive Committee is supported by a number of senior management and assurance committees.
See link     Date published: Jan 24, 2025

PS LA 2014/2 – Update

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013
See link     Date published: Jan 24, 2025

PS LA 2015/3 – Update

Approval process for the application of subsections 815-130(2) to 815-130(4)
See link     Date published: Jan 24, 2025

PS LA 2016/1 – Update

Transfer pricing adjustments with potential customs implications
See link     Date published: Jan 24, 2025

PS LA 2016/2 – update

Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012
See link     Date published: Jan 24, 2025

PS LA 2014/3 Simplifying transfer pricing record keeping

This Practice Statement provides guidance on the application of the simplified transfer pricing record-keeping options.
See link     Date published: Jan 23, 2025

Welcome to 2025

Stay informed in 2025 with our SMSF newsletter.
See link     Date published: Jan 23, 2025