Date posted: 29/06/2022
3 min read
ATO Private Binding Rulings 2022
List of Private Binding Rulings given by the Australian Taxation Office in relation to Superannuation matters since 1 January 2022
A private ruling is binding advice from the Australian taxation Office (ATO) that sets out how a tax law applies to you in relation to a specific scheme or circumstance.
A private ruling can be applied for to be certain how a tax law applies to specific circumstances.
The ATO usually makes a private ruling in response to an application by, or on behalf of, a particular entity. Each private ruling is specific to an entity, and can't be relied on by another entity.
You can apply for a private ruling about:
- your own affairs
- the affairs of another entity (including a person) if you're their agent or legal personal representative.
The ATO publishes edited versions of all written binding advice that it issues to the ATO Legal database. This enhances the integrity and transparency of the private ruling system, and confirms it is their official advice.
The advice is edited to protect the secrecy and privacy of the applicant, and the applicant has the opportunity to review the edited version before it is published.
Summarised below is the list of private binding rulings given by the ATO since 1 January 2022, as appearing in the Super News:
Since 19 May 2022 there has been one Private Binding Ruling published on the ATO’s Register of Private Binding Rulings relating to superannuation.
| Private Binding Ruling number | Topic | Detail |
| 1051952434259 | Deductibility of personal superannuation contributions utilizing unused concessional contributions | Whether a tax deduction can be claimed for personal superannuation contributions |
| 1051935254604 | Superannuation death benefit – interdependency | Whether beneficiary a death benefits dependant of the deceased |
| 1051964125210 | Disability superannuation benefit payment | Whether disability superannuation benefit is taxable |
| 1051950892840 | Superannuation death benefits | Whether payments are death benefits |
| 1051952560805 | Downsizer contributions eligibility | 10-year ownership condition |
| 1051787738528 | Foreign death benefit | Assessability of foreign death benefit lump sum payment |
| 1051940294949 | Deductible amount of foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051947219173 | Superannuation death benefit – interdependency | Whether a beneficiary was a death benefits dependant |
| 1051949341105 | Deductibility of personal superannuation contributions | Availability of tax deduction for personal superannuation contributions |
| 1051953913800 | Military pension income | Whether military pension paid as a pension or a lump sum assessable in Australia |
| 1051946609017 1051947049615 |
Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051941017255 1051944303492 1051944174282 |
Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051948195954 | Deductibility of personal superannuation contributions | Requirements for claiming a deduction for personal superannuation contributions not been satisfied |
| 1051928066816 1051928068523 1051940551892 1051940556537 |
Superannuation death benefit | Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1051936338943 | Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051930041032 | Superannuation death benefit | Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1051936329308 | Superannuation guarantee | Whether a Superannuation Guarantee obligation arises in relation to consultancy arrangements |
| Deductibility of personal superannuation contributions | Whether tax deduction can be claimed for personal superannuation contributions under section 290-150 |
|
| 1051936208019 1051936634346 |
Superannuation death benefit |
Whether beneficiaries are death benefits dependents due to being in an interdependency relationship |
| 1051927673475 | Superannuation death benefits - interdependency relationship |
Whether beneficiary in an interdependency relationship |
| 1051932206400 | Reportable employer superannuation contributions | Whether employees have the 'capacity to influence' the size or amount of the additional employer contributions under an enterprise agreement for the purpose of those contributions meeting the definition of reportable employer superannuation contributions |
| 1051934238319 1051934290028 |
Deductibility of personal superannuation contributions | Whether employees have the 'capacity to influence' the size or amount of the additional employer contributions under an enterprise agreement for the purpose of those contributions meeting the definition of reportable employer superannuation contributions |
| 1051931285496 | Foreign pension income |
Whether pension received from foreign country is included in assessable income in Australia |
| 1051885845424 1051912193364 1051915870046 1051925939372 |
Superannuation death benefit – interdependency |
Was the Beneficiary a death benefits dependant due to being in an interdependency relationship |
| 1051858383424 | Pension tax bonus |
Whether the allocation of a Pension Transfer Bonus constitutes an assessable contribution |
| 1051919840124 |
Superannuation death benefit - financial dependency |
Whether beneficiaries are death benefits dependants due to being financial dependents of the Deceased just before he died |
| 1051928510540 |
Deductibility of personal superannuation contributions |
Whether a tax deduction can be claimed for personal superannuation contributions |
| 1051820928515 |
Taxation of superannuation death benefits |
Is the beneficiary a death benefits dependant, is death benefit payable non-assessable and non-exempt income, does the Trustee have to withhold any amount of income tax from the death benefits payable |
| 1051924616376 1051922966653 |
Superannuation death benefit - dependant status of a former spouse |
Whether beneficiary a death benefits dependant |
| 1051907697491 |
Superannuation death benefit |
Whether children are death benefit dependants |
| 1051920326857 |
Superannuation death benefits paid to trustee of deceased estate |
Whether death benefits paid from the estate of the deceased to the deceased's testamentary discretionary trust be treated as if these had been paid to death benefits dependants? |
| 1051909642770 1051918420695 |
Superannuation death benefit – interdependency |
Whether beneficiaries are a death benefit dependant |
| 1051914995135 1051918745226 |
Superannuation benefits |
Whether payment is a superannuation member benefit or death benefit |
| 1051919952394 1051921581630 |
Superannuation death benefit - financial dependency |
Whether beneficiaries are a death benefit dependant |
| 1051917327040 |
Superannuation death benefit | Whether beneficiary is a death benefits dependant |
| 1051909071246 |
Deductibility of personal superannuation contributions | Whether taxpayer is entitled to claim a deduction for personal superannuation contributions made to a fund during the 2019-20 |
Summarised below is the list of private binding rulings given by the ATO since 1 January 2021, as appearing in the Super News:
| Private Binding Ruling number | Topic | Detail |
| 1051909071246 |
Deductibility of personal superannuation contributions | Whether taxpayer is entitled to claim a deduction for personal superannuation contributions made to a fund during the 2019-20 |
| 1051896855738 |
Superannuation death benefit – interdependency | Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship |
| 1051887348773 |
Superannuation death benefit – interdependency | Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship |
| 1051892305399 |
Financial dependency | Whether beneficiary is a death benefits dependent |
| 1051874751966 |
CGT retirement concession period | Additional time granted to make the choice to apply the small business retirement exemption |
| 1051826145734 | Superannuation death benefits paid to the trustee of a deceased estate | Superannuation death benefits paid to the trustee of a deceased estate |
| 1051875696668 | Death benefit interdependency | Whether beneficiary is a death benefits dependant |
| 1051838730781 | Taxation of superannuation death benefits | Whether death benefit paid to an estate subsequently paid to the legal personal representatives of the spouse tax-free |
| 1051852862577 1051859886175 |
Superannuation guarantee obligations | Whether workers are considered common law employees under the Superannuation Guarantee Administration Act 1992 |
| 1051862223080 | Undeducted purchase price of a foreign pension annuity | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051832194270 | Superannuation death benefit | Interdependency relationship |
| 1051835860382 | Personal superannuation contribution deduction | Deductibility of personal super contributions under section 290-150 ITAA 1997 |
| 1051838016859 | Death benefits - meaning of death benefits dependant | Whether deceased died in line of duty for the purposes of section 302-195 ITAA 1997 |
| 1051843855442 | Exempt current pension income | Whether a PSTs approach in calculating exempt income on behalf of their pension members is in accordance with ITAA |
| 1051847992937 | Death benefits – interdependency | Whether beneficiary was a death benefits dependant of the Deceased |
| 1051801853008 | Interdependency | Whether beneficiary a death benefit dependent |
| 1051844934877 | Superannuation lump sum benefit | Whether payment from an Australian superannuation fund is tax-free due to a terminal medical condition |
| 1051835322989 | Superannuation death benefit - de-facto spouse |
Superannuation death benefit - de-facto spouse |
| 1051830499594 | Superannuation death benefit |
Interdependency relationship |
| 1051831137624 | Death benefit - interdependency | Is an adult child a death benefits dependent |
| 1051801885159 | Death benefit - interdependency relationship |
Whether beneficiary was a death benefits dependant due to being in an interdependency relationship |
| 1051805886314 | Superannuation guarantee - ordinary time earnings | Which of the various allowances and payments paid to employees are considered ordinary time earnings |
| 4120081782964 | Undeducted purchase price of a foreign pension or annuity |
Entitlement to an undeducted purchase price deductible amount in respect of a foreign pension |
| 1051807649739 | Residency status of a SMSF | Will the SMSF satisfy the definition of an Australian superannuation fund with two of four members temporarily living overseas? |
| 1051816405378 | Death benefit dependants | Is the beneficiary (the spouse) a dependant for tax purposes and is the death benefit paid tax free in the hands of the beneficiary? |
| 1051759494255 1051812182536 1051817808617 |
Death benefits and interdependency relationship |
Are the Deceased's parents death benefits dependants |
| 1051808298030 | Superannuation guarantee and ordinary time earnings | Does a car allowance paid to an employee of an employer form part of ordinary time earnings under the Superannuation Guarantee (Administration) Act 1992? |
| 1051808019804 | Superannuation guarantee | Obligation to pay SG while employee performed services for a Government department in another country |
| Residency status of a self-managed superannuation fund | SMSF member moving overseas temporarily | |
| 1051793918994 | Deductibility of personal superannuation contributions | Inability to claim tax deduction for contributions |
| 1051794987548 | Pension income | Overseas pensions taxable in Australia |
| 1051795225241 | Death benefit dependants | Dependant status of de facto and adult child |
| 1051796002006 1051796052840 |
Undeducted purchase price of a foreign pension or annuity | Entitlement to a UPP deductible amount |
| 1051772198272 1051792113628 |
Interdependency relationship | Whether beneficiaries are a death benefit dependants by virtue of being in an interdependency relationship |
| 1051789228107 1051798675729 | Death benefits and interdependency relationship | Whether beneficiary a death benefits dependant |
| 1051790210533 | Death benefits | Can payment made by the fund be treated as a non- assessable and non-exempt member benefit |
| 1051798721928 | Deductibility of personal superannuation contributions | Is taxpayer entitled to claim a deduction for personal superannuation contribution |
| 1051794531100 | Pension income | Assessability under double taxation agreement |
| 1051754180223 | Superannuation benefits | Whether payment made by the Deceased’s fund a superannuation death benefit – member passed away after requesting payment but before payment was made |
| 1051777008391 | Lump sum payment from a foreign pension fund | Applicable fund earnings included in assessable earnings |
| 1051777356138 | Superannuation – employees | Are the board members of a charity employees for the purposes of Superannuation? |
| Undeducted purchase price of a foreign pension or annuity | Entitled to an undeducted purchase price deductible amount | |
| Lump sum payment from a foreign superannuation fund | Drawdown payments from UK pension scheme be taxed in Australia as lump sum payments |
