Author: MIL-OSI Publisher

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2025 completed issues

Source:

[4111] Supplies of land with no improvements involving multiple titles [new]

Purpose

The Addendum to Goods and Services Tax Ruling GSTR 2006/6 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 reflects the decision of the Full Federal Court in Commissioner of Taxation v Landcom [2022] FCAFC 204 – that where a single piece of land comprising separately titled lots is supplied, each lot is considered separately when applying the unimproved land provisions.

Outcome

The Addendum to GSTR 2006/6 published on 19 March 2025.

[4162] Foreign superannuation fund and applicable fund earnings [new]

Purpose

This Decision impact statement outlines the ATO’s response to this case, which concerns when a taxpayer is able to make a choice to have applicable fund earnings with respect to a payment from a foreign superannuation fund assessed to an Australian complying superannuation fund rather than themselves.

Outcome

The Decision impact statement on Came v Federal Commissioner of Taxation [2023] AATA 3951, originally published on 4 December 2024, was updated on 13 March 2025 following the closure of the comments period.

[4176] Disqualifying individuals from acting as trustee for superannuation entities

Purpose

This Decision impact statement outlines the ATO’s views on the decision in this case, which set aside the Commissioner’s decision to disqualify the applicant under subsection 126A of the Superannuation Industry (Supervision) Act 1993 from acting as a trustee or a responsible officer of a corporate trustee of superannuation entities.

Outcome

The Decision impact statement on Merchant and Commissioner of Taxation [2024] AATA 1102 published on 15 January 2025.

[4208] Luxury cars and trading stock

Purpose

This Decision impact statement outlines the ATO’s response to this case, which considered whether the use of luxury cars as trading stock and for public display in a museum was solely for a ‘quotable purpose’ under the A New Tax System (Luxury Car Tax) Act 1999.

Outcome

The Decision impact statement on Automotive Invest Pty Limited v Commissioner of Taxation [2024] HCA 36 published on 11 December 2024.

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Advice under development – superannuation issues

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[4166] Advice fees paid by superannuation funds

Title

Final Practical Compliance Guideline

Fees for personal financial advice paid from member accounts by superannuation funds – apportioning the deduction and pay as you go withholding obligations

Purpose

This Guideline sets out a methodology that superannuation funds (other than self-managed superannuation funds (SMSFs)) can use to determine the extent to which payments of financial advice fees satisfy paragraph (d) of table item 5 of subsection 295-490(1) of the Income Tax Assessment Act 1997.

It also outlines our compliance approach in relation to a superannuation fund’s obligation to withhold from payments for personal financial advice fees in the income years prior to 1 July 2019, including SMSFs.

Expected completion

To be advised

Comments

Draft Practical Compliance Guideline PCG 2025/D1 Fees for personal financial advice paid from member accounts by superannuation funds – apportioning the deduction and pay as you go withholding obligations published on 15 January 2025. Comments period closed on 14 February 2025.

Contact

Jay Gao, Public Groups

Phone: (02) 9374 5168

Jay.Gao@ato.gov.au

For more information, see Consultation matter [202421].

[4182] Expenditure incurred under a non-arm’s length arrangement and superannuation contributions [updated]

Title

Addendum to Law Companion Ruling

Law Companion Ruling LCR 2021/2 Non-arm’s length income – expenditure incurred under a non-arm’s length arrangement

Purpose

LCR 2021/2 is being updated to include the Commissioner’s view as to how the amendments in explanations of the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 apply in respect of the non-arm’s length expenditure and non-arm’s length component provisions.

Expected completion

Mid 2025Comments

Draft update LCR 2021/2DC1 published on 27 November 2024. Comments period closed on 24 January 2025. We are currently reviewing submissions.

Contact

Bonita Tsang, SEO

PAGSPR@ato.gov.au

Title

Addendum to Taxation Ruling

Taxation Ruling TR 2010/1DC Income tax: superannuation contributions

Purpose

TR 2010/1DC is being updated to include the Commissioner’s view about the amendments in explanations of the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024. In addition to updates for the non-arm’s length expenditure amendments, TR 2010/1DC (which was previously issued for consultation on 28 July 2021) will also be updated with regard to issues such as in specie contributions, the maximum earnings test and the deductibility of contributions.

Expected completion

Mid 2025Comments

The draft update to TR 2010/1DC2 published on 27 November 2024. Comments period closed on 24 January 2025.

TR 2010/1DC was withdrawn on 27 November 2024.

Contact

Bonita Tsang, SEO

PAGSPR@ato.gov.au

[4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations [updated]

Title

Draft Law Administration Practice Statement

Administration of penalties that apply to employers who fail to comply with their Single Touch Payroll (STP) reporting obligations

Purpose

Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of:

  • incorrect and incomplete reporting
  • reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022)
  • failure to report at all.

There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.

Expected completion

April 2025

Contact

PAGSPR@ato.gov.au

Title

Draft Law Administration Practice Statement

Administration of the false and misleading statement penalties on superannuation funds that do not report superannuation contribution information to the Commissioner accurately

Purpose

Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of:

  • incorrect and incomplete reporting
  • reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022)
  • failure to report at all.

There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.

Expected completion

April 2025

Contact

PAGSPR@ato.gov.au

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Advice under development – FBT issues

Source:

[4202] Calculation of electricity costs for plug-in hybrid electric cars charging at home

Title

Update to Practical Compliance Guideline

Practical Compliance Guideline PCG 2024/2 Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee’s or individual’s home

Purpose

We are updating PCG 2024/2 to provide a methodology for the calculation of the cost of electricity when a plug-in hybrid electric vehicle is charged at an employee’s or individual’s home. This adds to the methodologies currently provided in the Guideline for zero emissions vehicles.

Expected completion

April 2025

Contact

Amber Ibbott, Superannuation and Employer Obligations

PAGSPR@ato.gov.au

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Advice under development – income tax issues

Source:

[3957] Taxation privileges and immunities of international organisations and persons connected with them

Title

Final Taxation Ruling

Income tax: income of international organisations and persons connected with them that is exempt from income tax

Purpose

The final Ruling will update the ATO view in Taxation Ruling TR 92/14 Income tax: taxation privileges and immunities of prescribed International Organisations and their staff (now withdrawn) following the High Court decisions in Macoun v Commissioner of Taxation [2015] HCA 44 and Commissioner of Taxation v Jayasinghe [2017] HCA 26.

Expected completion

To be advised

Comments

Draft Taxation Ruling TR 2019/D1 Income tax: income of international organisations and persons connected with them that is exempt from income tax published on 27 March 2019. Comments period closed 28 May 2019.

Draft Taxation Ruling TR 2024/D2 Income tax: exempt income of international organisations and persons connected with them published on 22 May 2024, replacing TR 2019/D1. Comments period closed 21 June 2024.

Contact

Simon Weiss, Office of the Chief Tax Counsel

Phone: (02) 6216 1943

Simon.Weiss@ato.gov.au

[4056] Decline in value of a depreciating asset

Title

Decision impact statement on Commissioner of Taxation v Shell Energy Holdings Australia Limited [2022] FCAFC 2

Purpose

The Decision impact statement provides the ATO’s response to the Full Federal Court decision, which concerned whether the amount of the deduction available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of a depreciating asset was the cost of that asset by virtue of the operation of section 40-80 of that Act.

Comments

The Decision impact statement on Commissioner of Taxation v Shell Energy Holdings Australia Limited [2022] FCAFC 2 published on 31 January 2023. Comments period closed on 3 March 2023.

Contact

Nitin Gulati, Office of the Chief Tax Counsel

Phone: (02) 9285 1661

Nitin.Gulati@ato.gov.au

[4115] Personal services business and Part IVA

Title

Final Practical Compliance Guideline

Personal services businesses and Part IVA of the Income Tax Assessment Act 1936

Purpose

This Guideline explains when we are more likely to apply resources to consider the potential application of Part IVA of the Income Tax Assessment Act 1936 (the general anti-avoidance provisions of the income tax law) to an alienation arrangement where personal services income of an individual is derived through a personal services entity that is conducting a personal services business.

Expected completion

To be advised

Comments

Draft Practical Compliance Guideline PCG 2024/D2 Personal services businesses and Part IVA of the Income Tax Assessment Act 1936 published on 28 August 2024. Comments period closed on 11 October 2024.

Contact

Sally Cummins, Small Business

Phone: (07) 3213 3299

SBPAGConsultation@ato.gov.au

[4145] Application of section 109U to arrangements involving guarantees

Title

Final Taxation Determination

Income tax: Division 7A – does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company?

Purpose

This Determination sets out the ATO view on whether section 109U of the Income Tax Assessment Act 1936 can apply to arrangements in which a private company gives a guarantee to an entity that is not a private company (for example, a public company financial institution).

The Determination also references the ATO’s compliance approach to the application of section 109U.

Expected completion

To be advised

Comments

Draft Taxation Determination TR 2024/D3 Income tax: Division 7A – does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company? published on 11 December 2024. Comments period closed 31 January 2025.

Contact

Anthony Pulvirenti, Private Wealth

Phone: (07) 3213 8538

anthony.pulvirenti@ato.gov.au

[4165] Disregarding private company loan repayments

Title

Final Taxation Determination

Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved

Purpose

This final Determination will set out the ATO’s view about the interaction of sections 109R and 109T of the Income Tax Assessment Act 1936, including whether section 109R of that Act can operate to disregard loan repayments in cases where there is a notional deemed loan because of sections 109T and 109W.

Expected completion

To be advised

Comments

Draft Taxation Determination TD 2025/D2 Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved published on 5 March 2025. Comments period closes 17 April 2025.

Contact

Pri Wijesooriya, Private Wealth

Phone: (03) 9285 1262

Priyangi.Wijesooriya@ato.gov.au

[4169] Part IVA held not to apply to a scheme involving use of intra-group debt to acquire an Australian subsidiary productive of tax benefits in Australia

Title

Decision impact statement on Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253

Purpose

This Decision impact statement outlines the ATO’s response to this case. The court concluded that the general anti-avoidance provision in Part IVA of the Income Tax Assessment Act 1936 did not apply to a scheme under which the applicant claimed deductions in Australia for interest and carry forward losses incurred from intra-group debt taken on to acquire an Australian subsidiary as part of the acquisition of a pharmaceutical business.

Comments

The Decision impact statement on Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 was published on 28 February 2025. The comments period closed on 28 March 2025.

Contact

Simon Weiss, Office of the Chief Tax Counsel

Phone: (02) 6216 1943

Simon.Weiss@ato.gov.au

[4194] Capital raised for the purpose of funding franked distributions

Title

Final Practical Compliance Guideline

Capital raised for the purpose of funding franked distributions – ATO compliance approach

Purpose

This Guideline sets out the ATO’s compliance approach to the assessment of the level of risk that a distribution is unfrankable under section 207-159 of the Income Tax Assessment Act 1997.

Expected completion

To be advised

Comments

Draft Practical Compliance Guideline PCG 2024/D4 Capital raised for the purpose of funding franked distributions – ATO compliance approach published on 4 December 2024. Comments period closed on 31 January 2025.

Contact

Virginia Gogan, Public Groups

Phone: (03) 8632 4643

Virginia.Gogan@ato.gov.au

[4201] Early stage innovation company schemes and Part IVA

Title

Final Taxation Determination

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early stage innovation company investment arrangements

Purpose

This final Determination will provide the Commissioner’s view on whether Part IVA of the Income Tax Assessment Act 1936 applies to early stage innovation company (ESIC) schemes as described in Taxpayer Alert TA 2024/1 Early stage investor tax offset claimed using circular financing arrangements.

Expected completion

To be advised

Comments

The ATO is currently looking at arrangements designed to inappropriately access the ESIC incentives and other tax benefits.

Draft Taxation Determination TD 2025/D1 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early stage innovation company investment arrangements published on 28 February 2025. Comments period closed 28 March 2025.

Contact

Kevin Hu, Office of the Chief Tax Counsel

Phone (03) 9247 0703

Kevin.Hu@ato.gov.au

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Planned consultation

Source:

Upcoming consultation

In addition to potential advice and guidance currently open for consultation, we plan to seek formal comment on the following items in the coming months.

This list is subject to change.

April 2025

If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au.

For more information, see:

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Preserving Canberra’s past

Source: Northern Territory Police and Fire Services

The heritage home offers a unique glimpse into Canberra’s past.

Lanyon Homestead offers a unique glimpse into Canberra’s past.

The restored 1850s property is open for the community to enjoy, with some special events ahead to allow Canberrans to embrace all it has to offer.

A rich, multifaceted history

You can’t speak about Canberra’s history without appreciating the thousands of years of Aboriginal history preceding our 190 years of European settlement.

And you can’t speak about the last 190 years of Canberra’s history without mentioning historic places like Lanyon Homestead.

Each of the homestead’s residents left their distinctive mark over the years, and each area is meticulously honoured as part of the heritage site’s preservation.

New life for a historic walnut tree

Attention to detail in the property’s restoration and maintenance filters down to individual plants and trees.

Recently, Lanyon Homestead and Yarralumla Nursery partnered to preserve a historically significant walnut tree, first planted between 1835 and 1840.

Along with his team, the head gardener at ACT Historic Places, Neil Wright, tried to propagate the tree for eight years with limited success.

“We just couldn’t get it, so we called Yarralumla Nursery in,” Neil said.

“They’ve got better facilities than us. They’ve got 200 cuttings and of those, only 11 were successful.”

The trees were grown under the careful watch of the team at Yarralumla Nursery.

Eventually, seven were planted along the river corridor to replace the stumps where the original trees once stood.

While Neil has a deep appreciation of the garden, he says Lanyon Homestead has something to offer everyone.

“You come and do a tour of the house but then you realise it’s nice to just sit here, to have a cup of coffee at the cafe. The kids can run around, you can have a picnic, and then you come back again and appreciate something new.”

The team at Lanyon Homestead meticulously manage the house according to seasonal needs. In summer, the muslin curtains billow in the breeze, while in winter the fires are lit and candles glow.

Outside, the gardening team work to update the garden in line with the seasons.

“I try and do something different in the garden every year to bring people back. This year we’ve got a big pumpkin display, and the Harvest Day Out is coming up,” Neil said.

Harvest Day Out: Saturday, 2 March

Harvest Day Out is a celebration of Lanyon Homestead’s autumn kitchen garden. There’s a focus on sustainable food and growing practices under the theme of “grow – preserve – sustain”.

The event will include workshops, demonstrations, and tours. Guests can learn about practices like preserving, pickling, seed saving and gardening practices as valuable today as they were in the homesteads early days.

From 10am to 2pm there will be face painting on offer, and from 10am to 4pm there will be market stalls selling coffee, food, wine, jewellery, arts and more.

Find out more about Harvest Day Out.

Dinner and stargazing events: various Fridays

See Lanyon Homestead in another light and attend a Dinner with the Stars – dinner and stargazing event.

Enjoy a two-course meal at Barrack’s Café, featuring produce grown in the gardens.

Find out what to look for in the night sky, before venturing out to stargaze with telescopes.

Find out more about Dinner with the Stars.

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See inside Canberra Hospital’s new building

Source: Northern Territory Police and Fire Services

The Critical Services Building building provides a major upgrade and expansion to the Canberra Hospital.

Construction of the new Critical Services Building at Canberra Hospital is progressing well towards the planned opening later in 2024.

The 44,000 square metre building provides a major upgrade and expansion to the Canberra Hospital.

It will include:

  • a larger Emergency Department, including a dedicated children’s emergency area
  • more operating rooms
  • more treatment spaces
  • more intensive care beds.

The building’s public facilities and amenities have been designed to make the hospital experience more comfortable for staff, patients, their carers, and families.

New facilities and amenities include:

  • two new cafes
  • a family respite lounge with kitchenette, meeting room and showers
  • breakout spaces and waiting lounges for patients, families, carers and visitors
  • parent rooms
  • a kid’s play zone and sensory room
  • a Changing Places facility with accessible toilet facilities
  • outdoor gardens, courtyards and terraces for patients.

Take a peek at the construction work happening inside the building:

Main reception area and view of patient transfer link bridge.

Medical imaging in the Emergency Department.

Nurses’ station in inpatient unit.

Family lounge area in inpatient unit.

Operating theatre.

Surgical recovery area.

Helipad.

Acute care treatment space in the new Emergency Department.

Ambulance triage area in the new Emergency Department.

Treatment spaces in the new Emergency Department.

Find more information on the Canberra Hospital Master Plan.

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Keeping Canberra’s playgrounds safe

Source: Northern Territory Police and Fire Services

Playground Safety Inspector Lawrence and the safety inspection team

Canberra has more playgrounds than any other state or local council in Australia.

And each day, plenty of work goes into ensuring they are safe and ready for play.

Playground Safety Inspector Lawrence is part of a City Services team working to assess Canberra’s 500+ playgrounds.

Lawrence’s team of six inspects district parks twice a week, community play spaces weekly and smaller neighbourhood parks every fortnight.

Lawrence and his team use three main assessment methods.

Level 1 – visual inspection

In this initial inspection, workers check the area for sharps, vandalism and major equipment faults.

They collect any litter and rake bark into heavy-use areas to keep the playground clean and ready to use.

Level 1 inspections occur bi-weekly to fortnightly, depending on the size and use of the playground.

Lawrence assesses a timber post for repair

Level 2 – detailed inspection

A Level 2 inspection occurs monthly or bi-monthly.

The team tests all playground equipment for wear and tear, operational defects, deterioration and any other faults.

They also test for hazards, including potential for head, torso and finger entrapment.

They check timber posts, look for swing chain entrapment and measure the height of swing sets to ensure a safe distance between the bottom of the seat and the ground.

Depending on the risk associated with the fault or hazard, the playground may need to be fenced off or temporarily closed for repairs.

Finger entrapment testing

Level 3 – independent assessor inspection

Qualified external assessors carry out Level 3 inspections annually.

These assessors are independent from the ACT Government and have an engineering background.

The assessor compares each playground to the Australian Playground Standards.

This ensures equipment is safe and the existing process of ongoing safety inspections is compliant.

External assessor Grant from Playtest conducting surface impact testing

Get involved

The community is the most important playground safety inspector, so if you see a potential safety hazard, please complete a job request via the Fix My Street online tool.

Provide as much detail as possible on the location and issue when completing the request.

Head entrapment testing

Find out more about Canberra’s playgrounds.

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Another milestone for new Whitlam school

Source: Northern Territory Police and Fire Services

The new school is expected to open for the 2026 school year.

The development application for the new public school in Whitlam has been lodged, marking a key milestone in the project.

The ACT Government has committed $76.8 million to deliver a new school, which is expected to open for the 2026 school year.

Once open, the school will span preschool to year 6 and include an early childhood education and care centre.

It will accommodate up to 780 students with 130 childhood education and care places.

The new school will help cater to the growing population in Whitlam and will be in the heart of the new residential suburb and community.

It will be built adjacent to John Gorton Drive on the corner of Hazel Hawke Avenue and Alice Moyle Way, alongside local shops.

This location provides convenient access to the local neighbourhood via nearby public transport stops, bike paths and footpaths.

View a flythrough of how the new school will look.

Information about the new school is available at builtforcbr.act.gov.au

Regular updates are also available on the Whitlam School web page: education.act.gov.au/Whitlam_School

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New graduate health professionals ready to help Canberrans

Source: Northern Territory Police and Fire Services

New nurses Ainslie and Shreejana are excited to get started on their clinical placements at Canberra Hospital.

Canberrans can expect to see many new faces in healthcare settings around the city.

A new cohort of over 360 graduate health professionals have joined Canberra Health Services (CHS) in recent weeks.

There are over 200 nurses and midwives, 96 junior medical officer interns and 59 allied health graduates starting their first year of supported practice in Canberra’s public health system.

These graduate programs help build and develop the city’s public health workforce.

Graduates will experience a broad range of specialities across their rotations which span Canberra Health Services.

Placements include:

  • Canberra Hospital
  • North Canberra Hospital
  • University of Canberra Hospital
  • justice health
  • outpatient clinics
  • community health care centres
  • Hospital in the Home
  • locations in south-east NSW.

Shreejana and Ainslie are two of the new graduates starting at Canberra Hospital this week.

Between them they will be rotating through the geriatrics, oncology, cardiology and orthopaedic wards.

For registered nurse Shreejana, this career was a childhood dream.

“I’m feeling very nervous, as well as excited,” she said.

“Seeing all the support and the guidance that I will be receiving from the CHS team, I’m very, very much looking forward to this journey.”

Enrolled nurse Ainslie completed her 18-month certification at CIT.

“I wanted to care for people and give back to my community,” she said.

“Honestly, it’s the little things. It’s when you ask someone “how can I help you?” It’s giving them a cup of tea, giving them coffee, giving them warm blanket. The little things that put a smile on someone’s face and just knowing that you’ve made them happy.”

In a Canberra Health Services first, three cohorts of graduate nurses are undergoing orientation at the same time.

This includes:

  • the graduate Transition to Practice Program
  • North Canberra Hospital’s existing graduate program
  • the Novice Nurse Consolidation Program, which offers an alternative pathway to join the nursing workforce for those who may only be able to work part-time or hold a working visa.

“The new starters bring a great amount of enthusiasm and energy into our services and teams, and it is hugely fulfilling for all our staff to support and guide these new health professionals at a critical time in their career,” Executive Director Nursing and Midwifery at North Canberra Hospital Judy Ryall said.

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