Date posted: 30/11/2022
3 min read
ATO Private Binding Rulings
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 & Financial Advice News:
Please find below the ATO's Register of Private Binding Rulings relating to superannuation.
| PBR number & date of advice | Topic | Detail |
| 1052031797952 (13/09/2022) |
Superannuation death benefit- financial dependency | Are you a death benefit dependent of the deceased due to being financially dependent? |
| 1052023159639 (17/08/2022) |
Non-arm’s length income | Will the dividend income derived by the fund be treated as non-arm’s length income? |
| 1052010329481 (04/08/2022) |
Reportable employer Superannuation Contribution | Can employees influence an employer’s obligated superannuation contributions, other than the salary sacrifice amounts? |
| 1052015637824 (11/08/2022) |
Deductibility of personal superannuation contributions | Can you claim a deduction in respect of a personal superannuation contribution made to a complying superannuation fund? |
| 1052013920611 (29/07/2022) |
Cryptocurrency-profit making intention | Whether you are entitled to a deduction under section 8-1 of the ITAA 1997 for the loss incurred from your cryptocurrency trading for a particular period |
| 1052006516234 (13/07/2022) |
Section 109M-related party loans | Whether the section 109M of the Income Tax Assessment Act 1936 apply to drawdowns under an existing loan facility |
| 1052001447376 (20/07/2022) |
Non-arm's length expenditure | Whether SMSF will derive any non-arm's length income in relation to the acquisition and operation of a property |
| 1052004907200 (15/07/2022) |
Compensation - inappropriate advice | Whether the interest component amount of the compensation payment form part of assessable income |
| 1052008688339 (21/07/2022) |
CGT - involuntary sale of shares | Whether CGT event occurred on the sale of shares without your consent as the result of financial adviser's mistake |
| 5010081879065 (13/07/2022) |
Superannuation death benefit – interdependency | Whether beneficiary isa a death benefits dependant due to being in an interdependency relationship |
| 1051989582097 (21/07/2022) 1052002906874 (20/07/2022) |
Death benefits | Whether beneficiary is a death benefits dependent |
| 1051997610959 (18/07/2022) |
Life insurance bonuses | Taxation of Trustee and Unit Holders of Life Insurance policy |
| 1051694175099 (01/10/2020) |
Cryptocurrency - non-fungible tokens | Are Non-Fungible Tokens assets, personal use assets or collectables |
| 1051996988923 (27/06/2022) |
Superannuation guarantee - ordinary hours of work |
Whether superannuation payable by reference to ordinary hours of work or all hours worked |
| 1051994144492 1051994221103 1051994412548 (23/06/2022) |
Compensation for inappropriate advice | Whether interest component and remainder of the compensation for inappropriate advice was assessable as ordinary income or subject to CGT |
| 1051996092579 (22/06/2022) |
Death benefit dependent | Whether the term "child" in the ITAA includes a child which is en ventre sa mere (“in the mother’s womb”) and is thereby a dependent and entitled to receive superannuation without deduction of tax |
| 1051975202593 (20/06/2022) |
Superannuation death benefit – interdependency | Whether beneficiaries were death benefits dependants due to being in an interdependency relationship |
| 1051983009655 (20/06/2022) |
Superannuation contributions |
Whether superannuation contributions made by both former employers and new employer be considered as provided 'on behalf of' each entity |
| 1051989580413 (17/06/2022) |
Ordinary time earnings | Whether hours worked on weekends by the casual employees were "ordinary time earnings" for superannuation purposes |
| 1051971162905 1051981208692 (01/06/2022) 1051988356895 (31/05/2022) |
Superannuation - death benefits dependant | Whether beneficiary was a death benefits dependant |
| 1051988780639 (30/05/2022) |
Superannuation member benefits | Whether payment made by a Fund was superannuation death benefit |
| 1051993261061 (14/06/2022) |
Downsizer eligibility for land more than 2 hectares | Eligibility to make a downsizer contribution into superannuation, utilising proceeds from the sale of farm property |
| 1051983620501
(08/06/2022) |
Lump sum payment from a foreign fund | What’s assessable as applicable fund earnings |
| 1051984402514 (09/06/2022) |
Australian resident- social security pension from country x | Is your social security pension income form Country X assessable in Australia |
| 1051949604014 (30/05/2022) |
Financial dependency |
Whether applicant is a "death benefits dependant" of the deceased |
| 5010080616006 (18/05/2022) |
Residency of SMSF | Will the Fund satisfy the definition of an Australian superannuation fund |
| 1051981252610 (19/05/2022) |
Undeducted purchase price of a foreign pension |
Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051968891264 (13/05/2022) |
Superannuation death benefit – interdependency | Whether beneficiary is a death benefits dependant due to being in an interdependency relationship with the deceased |
| 1051978862024 (05/05/2022) |
Non-arm's length income | Whether a capital gain made by a SMSF is non-arm’s length income |
| 1051982719927 (13/05/2022) |
Financial advice fees | Whether advice fees incurred in developing and implementing a financial strategy for superannuation fund portfolio are deductible |
| 1051972541719 (27/04/2022) |
Scheme and non-arm's length income | Whether a SMSF will derive non-arm's length income as a beneficiary of a trust |
| 1051938964498 1051970218837 (07/04/2022) |
Non-arm's length income | Whether dividend income derived by a fund is treated as non-arm's length income |
| 1051973551984 (21/04/2022) |
Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051909154679 (09/12/2021) 1051931135802 1051913394341 (02/03/2022) 1051917793515 (22/11/2021) 1051934182714 (17/02/2022) |
Superannuation death benefit – interdependency relationship | Whether beneficiary/ies are death benefits dependant due to being in an interdependency relationship |
| 1051952434259 (01/04/2022) |
Deductibility of personal superannuation contributions utilizing unused concessional contributions | Whether a tax deduction can be claimed for personal superannuation contributions |
| 1051935254604 (31/03/2022) |
Superannuation death benefit – interdependency | Whether beneficiary a death benefits dependant of the deceased |
| 1051964125210 (05/04/2022) |
Disability superannuation benefit payment | Whether disability superannuation benefit is taxable |
| 1051950892840 (15/03/2022) |
Superannuation death benefits | Whether payments are death benefits |
| 1051952560805 (04/03/2022) |
Downsizer contributions eligibility | 10-year ownership condition |
| 1051787738528 (23/02/2022) |
Foreign death benefit |
Assessability of foreign death benefit lump sum payment |
| 1051940294949 (18/01/2022) |
Deductible amount of foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051947219173 (01/03/2022) |
Superannuation death benefit – interdependency | Whether a beneficiary was a death benefits dependant |
| 1051949341105 (02/03/2022) |
Deductibility of personal superannuation contributions | Availability of tax deduction for personal superannuation contributions |
| 1051953913800 (02/03/2022) |
Military pension income | Whether military pension paid as a pension or a lump sum assessable in Australia |
| 1051946609017 1051947049615 (14/02/2022) |
Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051941017255 (25/01/2022) 1051944303492 (31/01/2022) 1051944174282 (07/02/2022) |
Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051948195954 (11/02/2022) |
Deductibility of personal superannuation contributions | Requirements for claiming a deduction for personal superannuation contributions not been satisfied |
| 1051928066816 1051928068523 (17/01/2022) 1051940551892 (24/01/2022) 1051940556537 (28/01/2022) |
Superannuation death benefit | Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1051936338943 (19/01/2022) |
Undeducted purchase price of a foreign pension | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051930041032 (06/01/2022) |
Superannuation death benefit | Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1051936329308 (04/01/2022) |
Superannuation guarantee | Whether a Superannuation Guarantee obligation arises in relation to consultancy arrangements |
| 1051934380847 (20/12/2021) 1051934744327 (21/12/2021) 1051934842746 (22/12/2021) |
Deductibility of personal superannuation contributions | Whether tax deduction can be claimed for personal superannuation contributions under section 290-150 |
| 1051936208019 (22/12/2021) 1051936634346 (06/01/2022) |
Superannuation death benefit |
Whether beneficiaries are death benefits dependents due to being in an interdependency relationship |
| 1051927673475 (16/12/2021) |
Superannuation death benefits - interdependency relationship |
Whether beneficiary in an interdependency relationship |
| 1051932206400 (17/12/2021) |
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 (17/12/2021) 1051934290028 (16/12/2021) |
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 (09/12/2021) |
Foreign pension income |
Whether pension received from foreign country is included in assessable income in Australia |
| 1051885845424 (25/11/2021) 1051912193364 (29/11/2021) 1051915870046 (02/11/2021) 1051925939372 (03/12/2021) |
Superannuation death benefit – interdependency |
Was the Beneficiary a death benefits dependant due to being in an interdependency relationship |
| 1051858383424 (30/06/2021) |
Pension tax bonus |
Whether the allocation of a Pension Transfer Bonus constitutes an assessable contribution |
| 1051919840124 (21/11/2021) |
Superannuation death benefit - financial dependency |
Whether beneficiaries are death benefits dependants due to being financial dependents of the Deceased just before he died |
| 1051928510540 (13/12/2021) |
Deductibility of personal superannuation contributions |
Whether a tax deduction can be claimed for personal superannuation contributions |
| 1051820928515 (07/04/2021) |
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 (30/11/2021) 1051922966653 (24/11/2021) |
Superannuation death benefit - dependant status of a former spouse |
Whether beneficiary a death benefits dependant |
| 1051907697491 (25/10/2021) |
Superannuation death benefit |
Whether children are death benefit dependants |
| 1051920326857 (23/11/2021) |
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 (19/10/2021) 1051918420695 (09/11/2021) |
Superannuation death benefit – interdependency |
Whether beneficiaries are a death benefit dependant |
| 1051914995135 (02/11/2021) 1051918745226 (25/11/2021) |
Superannuation benefits |
Whether payment is a superannuation member benefit or death benefit |
| 1051919952394 (16/11/2022) 1051921581630 (17/11/2021) |
Superannuation death benefit - financial dependency |
Whether beneficiaries are a death benefit dependant |
| 1051917327040 (04/11/2021) |
Superannuation death benefit | Whether beneficiary is a death benefits dependant |
| 1051909071246 (22/10/2021) |
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 |
| 1051896855738 (15/09/2021) |
Superannuation death benefit – interdependency | Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship |
| 1051887348773 (01/09/2021) |
Superannuation death benefit – interdependency | Whether Beneficiary was a death benefits dependent due to being in an interdependency relationship |
| 1051892305399 (06/09/2021) |
Financial dependency | Whether beneficiary is a death benefits dependent |
| 1051874751966 (04/08/2021) |
CGT retirement concession period | Additional time granted to make the choice to apply the small business retirement exemption |
| 1051826145734 (22/07/2021) |
Superannuation death benefits paid to the trustee of a deceased estate | Superannuation death benefits paid to the trustee of a deceased estate |
| 1051875696668 (29/07/2021) |
Death benefit interdependency | Whether beneficiary is a death benefits dependant |
| 1051838730781 (09/07/2021) |
Taxation of superannuation death benefit | How the death benefits be treated when the superannuation is paid to an estate which has subsequent beneficiaries |
| 1051852862577 (01/07/2021) 1051859886175 (14/07/2021) |
Superannuation guarantee obligations | Whether workers are considered common law employees under the Superannuation Guarantee Administration Act 1992 |
| 1051862223080 (06/07/2021) |
Undeducted purchase price of a foreign pension annuity | Entitlement to an undeducted purchase price deductible amount in respect of foreign pension |
| 1051832194270 (17/06/2021) |
Superannuation death benefit | Interdependency relationship |
| 1051835860382 (28/05/2021) |
Personal superannuation contribution deduction | Deductibility of personal super contributions under section 290-150 ITAA 1997 |
| 1051838016859 (01/06/2021) |
Death benefits - meaning of death benefits dependant | Whether deceased died in line of duty for the purposes of section 302-195 ITAA 1997 |
| 1051843855442 (31/05/2021) |
Exempt current pension income | Whether a PSTs approach in calculating exempt income on behalf of their pension members is in accordance with ITAA |
| 1051847992937 (08/06/2021) |
Death benefits – interdependency | Whether beneficiary was a death benefits dependant of the Deceased |
| 1051801853008 1051844037499 (28/05/2021) |
Interdependency | Whether beneficiary a death benefit dependent |
| 1051844934877 (02/06/2021) |
Superannuation lump sum benefit | Whether payment from an Australian superannuation fund is tax-free due to a terminal medical condition |
| 1051835322989 (14/05/2021) |
Superannuation death benefit - de-facto spouse |
Superannuation death benefit - de-facto spouse |
| 1051830499594 (14/05/2021) |
Superannuation death benefit |
Interdependency relationship |
| 1051831137624 (06/05/2021) |
Death benefit - interdependency | Is an adult child a death benefits dependent |
| 1051801885159 (28/04/2021) |
Death benefit - interdependency relationship |
Whether beneficiary was a death benefits dependant due to being in an interdependency relationship |
| 1051805886314 (23/03/2021) |
Superannuation guarantee - ordinary time earnings | Which of the various allowances and payments paid to employees are considered ordinary time earnings |
| 4120081782964 4120081782980 (27/04/2021) |
Undeducted purchase price of a foreign pension or annuity |
Entitlement to an undeducted purchase price deductible amount in respect of a foreign pension |
| 1051807649739 (17/03/2021) |
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 (19/03/2021) |
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 (06/04/2021) 1051812182536 1051817808617 (01/04/2021) |
Death benefits and interdependency relationship |
Are the Deceased's parents death benefits dependants |
| 1051808298030 (24/02/2021) |
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 (22/02/2021) |
Superannuation guarantee | Obligation to pay SG while employee performed services for a Government department in another country |
| 1051798578303 (10/02/2021) 1051804209688 (11/02/2021) |
Residency status of a self-managed superannuation fund | SMSF member moving overseas temporarily |
| 1051793918994 (05/01/2021) |
Deductibility of personal superannuation contributions | Inability to claim tax deduction for contributions |
| 1051794987548 (14/01/2021) |
Pension income | Overseas pensions taxable in Australia |
| 1051795225241 (13/01/2021) |
Death benefit dependants | Dependant status of de facto and adult child |
| 1051796002006 1051796052840 (13/01/2021) |
Undeducted purchase price of a foreign pension or annuity | Entitlement to a UPP deductible amount |
| 1051772198272 (18/12/2020) 1051792113628 (23/12/2020) |
Interdependency relationship | Whether beneficiaries are a death benefit dependants by virtue of being in an interdependency relationship |
| 1051789228107 (22/01/2021) 1051798675729 (21/01/2021) |
Death benefits and interdependency relationship | Whether beneficiary a death benefits dependant |
| 1051790210533 (16/12/2020) |
Death benefits | Can payment made by the fund be treated as a non- assessable and non-exempt member benefit |
| 1051798721928 (25/01/2021) |
Deductibility of personal superannuation contributions | Is taxpayer entitled to claim a deduction for personal superannuation contribution |
| 1051794531100 (08/01/2021) |
Pension income | Assessability under double taxation agreement |
| 1051754180223 (02/11/2020) |
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 (18/11/2020) |
Lump sum payment from a foreign pension fund | Applicable fund earnings included in assessable earnings |
| 1051777356138 (10/11/2020) |
Superannuation – employees | Are the board members of a charity employees for the purposes of Superannuation? |
| 1051777821161 (10/11/2020) 1051784490356 (30/11/2020) 1051784574026 (27/11/2020) |
Undeducted purchase price of a foreign pension or annuity | Entitled to an undeducted purchase price deductible amount |
| 1051786041602 (01/12/2020) 1051786420087 (02/12/2020) |
Lump sum payment from a foreign superannuation fund | Drawdown payments from UK pension scheme be taxed in Australia as lump sum payments |
