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Notice of Ruling, Notice of Addenda

  • Gazette - C2019G00576
Administered by: Treasury
Published Date 03 Jul 2019

ATO_inline

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.

 

NOTICE OF RULING

Ruling number

Subject

Brief description

TD 2019/10

Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?

This Determination sets out the Commissioner’s view on the interaction of the debt and equity rules in Division 974 and the transfer pricing rules in Subdivision 815-B.

 

 

NOTICE OF ADDENDA

Ruling number

Subject

Brief description

LCR 2018/5

First home super saver scheme

The Addendum amends Law Companion Ruling LCR 2018/5 to reflect amendments to the law made by Treasury Laws Amendment (2019 Measures No. 1) Act 2019.