ATO Rulings & Determinations

The ATO has withdrawn ruling GSTR 2000/10 on recipient created tax invoices from 29 July 2026.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The ATO has withdrawn TD 2020/5, covering reasonable travel and meal allowance amounts for 2020-21.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