[4000] Royalties and softwareTitleFinal Taxation RulingIncome tax: royalties – character of receipts in respect of softwarePurposeAdvice on the development and marketing of software was previously provided in Taxation Ruling TR…
[4092] Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’TitleDraft Excise DeterminationAlcohol excise: the addition of water to beerPurposeThe revised draft Determination will set out…
[4162] Foreign superannuation fund and applicable fund earningsTitleDecision impact statement on Came and Commissioner of Taxation [2023] AATA 3951PurposeThis Decision impact statement outlines the ATO's response to this case, which…
The following public advice and guidance issues have been completed.[3702] Capital allowances – composite itemsPurposeThis Ruling addresses the issue of whether an asset that is made up of a number…
The ATO's small business online learning platform provides flexible and free courses to build knowledge for all stages of operating a business or organisation. NFPs share many tax obligations with…
