ATO Rulings & Determinations

ATO Class Ruling CR 2026/46 covers the tax treatment of three payment types under the NSW Forestry Industry Worker Support Program, applying from 11 November 20

ATO Class Ruling CR 2026/47 confirms the section 83A-33 tax concession applies to CWG employees whose share options were cancelled on 27 May 2024.

ATO Class Ruling CR 2026/48 sets out income tax rules for payments from ACIRT to construction workers when employment ends, applying 1 July 2025 to 30 June 2029

The ATO's LCR 2026/1 explains how old quarterly superannuation guarantee rules apply during the switchover to Payday Super from 1 July 2026.

The ATO's LCR 2026/2 explains what qualifies as an eligible contribution under the Payday Super system that commenced on 1 July 2026.

The ATO has published LCR 2026/3, explaining how the superannuation guarantee charge is calculated under the Payday Super rules from 1 July 2026.

The ATO has updated its WET producer rebate ruling. The maximum rebate for Australian wine producers increases from $350,000 to $400,000 from 1 July 2026.

The ATO has released draft ruling GSTR 2026/D2 on Recipient Created Tax Invoices (RCTIs). Key rules, requirements, and how to submit feedback explained.

The ATO has issued a minor typographical correction to Taxation Determination TD 2012/2, fixing a legislative reference in paragraph 2B. No substance changed.

The ATO has updated LCR 2016/6 to reflect a 15% withholding rate on all property purchases from foreign residents from 1 January 2025, with no minimum threshold

The ATO has issued an addendum to LCR 2019/3 on hybrid mismatch rules, correcting typos and a section reference. No tax obligations have changed.

The ATO has withdrawn ruling GSTR 2000/10 on recipient created tax invoices from 29 July 2026. Learn what still applies and what guidance replaces it.

ATO ruling TD 2006/39 confirms a hearse is not a passenger car under the Income Tax Assessment Act 1997, so the car limit does not cap depreciation deductions.

ATO Class Ruling CR 2026/44 covers scrip for scrip rollover for Toro Energy shareholders who exchanged shares for IsoEnergy Ltd shares on 25 June 2026.

The ATO has withdrawn TD 2020/5, covering reasonable travel and meal allowance amounts for 2020-21. The withdrawal takes effect 23 July 2026.

The ATO has issued an addendum correcting cost base apportionment percentages in Class Ruling CR 2026/36 for Red Metal Limited shareholders.

ATO Class Ruling CR 2026/40 confirms FAR Ltd's $0.35 per share capital return is not a dividend. CGT event G1 applies to shareholders registered 3 June 2026.

ATO Class Ruling CR 2026/41 sets out the CGT treatment for Peel Mining shareholders who received Spectre Metals shares as a return of capital on 30 June 2026.

ATO Class Ruling CR 2026/42 sets out the CGT treatment for Peel Mining shareholders who exchanged shares for Aeris Resources shares on 1 July 2026.

The ATO has updated Excise Ruling ER 2023/1 to reflect the increase in the maximum annual excise remission for eligible distillers and brewers from $350,000 to