ATO Rulings & Determinations

The ATO has updated Class Ruling CR 2013/14 on GST for dental practitioners. Changes cover terminology, goods and services lists, and drug supply rules.

The ATO has finalised TR 2026/2, setting out when cross-border software and IP payments are royalties subject to withholding tax. Replaces TR 93/12.

The ATO has released draft ruling SGD 2026/D1 on calculating superannuation guarantee contributions for contractors paid under labour contracts.

ATO Product Ruling PR 2026/16 sets out income tax consequences for Australian tax residents holding a St. James's Place IIB or IIA policy.

ATO Class Ruling CR 2026/64 confirms income tax treatment for Qube Holdings ordinary shareholders who received dividends under the Rubik Australia scheme of arr

The ATO has corrected Class Ruling CR 2026/61 on Qoria Limited's employee share scheme. Paragraphs 1-24 are now legally binding from 26 August 2026.

ATO Class Ruling CR 2026/65 covers the tax treatment of the ClearView Wealth special dividend and scheme of arrangement for the 2026-27 income year.

The ATO has updated GSTR 2007/1 on GST and retirement village premises, reflecting changes from the Aged Care and Other Legislation Amendment Act 2025.

The ATO has withdrawn SGD 96/2, its ruling on super obligations for labour-only contracts, effective 2 September 2026, following Payday Superannuation law chang

ATO Class Ruling CR 2026/61 covers the income tax treatment when Qoria Limited performance rights were cancelled and replaced with Aura Consolidated Group right

ATO Class Ruling CR 2026/62 covers CGT outcomes for Amaero Ltd shareholders and option holders whose interests were exchanged or cancelled on 22 June 2026.

ATO Class Ruling CR 2026/63 confirms the swap of Amaero Ltd employee options for Amaero Inc. options is not a taxable disposal. Key eligibility criteria explain

The ATO has released draft ruling LCR 2026/D5 on the new $1,000 standard deduction for work-related expenses under section 25-130, effective 1 July 2026.

The ATO has corrected a minor typographical error in Product Ruling PR 2026/10, covering FBT for Origin electric vehicle subscription agreements.

The ATO has issued addendum CR 2025/2A updating the class ruling for DBG Global Enterprises' pharmacy redeemable preference share scheme, effective 1 July 2026.

ATO Class Ruling CR 2026/60 covers CGT treatment for Qoria shareholders who received Aura CDIs on 17 July 2026, including scrip for scrip roll-over eligibility.

The ATO has released draft ruling TR 2026/D1 on how income tax applies when Australian residents receive or issue crypto assets via airdrops.

ATO Class Ruling CR 2026/49 covers WAM Capital's Dividend Substitution Share Plan. Learn how bonus shares are taxed and what the cost base rules require.

ATO Class Ruling CR 2026/50 covers the income tax and CGT treatment of bonus shares issued under Future Generation Australia's Dividend Substitution Share Plan.

ATO Class Ruling CR 2026/52 confirms the income tax treatment of bonus shares received under WAM Research Limited's Dividend Substitution Share Plan from 1 July