Date posted: 13/05/2026
3 min read
ATO Private Binding Rulings
Since 11 May 2026 there are three Private Binding Rulings published on the ATO’s Register of Private Binding Rulings relating to superannuation.
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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 |
|
1052465847672 |
Trustee - testamentary trust |
In respect of the income of an estate and trust (the Trust) that is applied for the beneficiary's benefit, will the Executor be assessed under section 98 of the ITAA 1936? The beneficiary is a minor under a legal disability. |
| 1052510281006 26/02/2026 |
Trustee - testamentary trust |
In respect of the income of the Trustee for x (the 'Estate') that is applied for the beneficiary's benefit, will the Executor be assessed under section 98 of the Income Tax Assessment Act 1936 (ITAA 1936)? |
| 1052510371750 18/03/2026 |
Income tax - Life insurance bonuses and policies |
Will any amount received by you upon the surrender of a foreign life assurance savings plan be assessable as ordinary income under the Income Tax Assessment Act 1997 (ITAA 1997)? |
|
1052509195315 |
Superannuation death benefit - interdependency | Was the Beneficiary a death benefits dependant of the Deceased according to section 302-195 of the Income Tax Assessment Act 1997 (ITAA 1997), due to being in an interdependency relationship with the deceased under section 302-200 of the ITAA 1997 |
| 1052495347163 02/02/2026 |
10-year condition for downsizer |
Does the date of the deceased's death constitute as the acquisition date of the property to the beneficiaries to satisfy the 10-year condition under subsection 292-102(2) of the ITAA 1997? |
| 1052505814704 20/02/2026 |
Superannuation death benefit - interdependency |
Was the Beneficiary a death benefits dependant of the Deceased, due to being in an interdependency relationship with the Deceased? |
| 1052473117956 29/01/2026 |
Cryptocurrency trader business |
Did your cryptocurrency trading activities during the 20XX-XX income years amount to carrying on of a business? |
| 1052473760768 03/02/2026 |
Death benefits |
Was the Beneficiary a death benefits dependant of the Deceased according to section 302-195 of the Income Tax Assessment Act 1997 (ITAA 1997), due to being in an interdependency relationship with the Deceased under section 302-200 of the ITAA 1997? |
| 1052495497715 02/02/2026 |
10-year condition for downsizer |
Does the date of the deceased's death constitute as the acquisition date of the property to the beneficiaries to satisfy the 10-year condition under subsection 292-102(2) of the ITAA 1997? |
| 1052496282076 02/02/2026 |
Employment termination payment on grounds of invalidity |
Does the payment in lieu of notice for $XX,XXX.XX received by the Applicant contain an invalidity segment under section 82-150 of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 1052497423580 29/01/2026 |
Main residence exemption - adjacent land |
Are you able to treat the vacant land next to your main residence as adjacent land, to obtain the main residence exemption on your share of the vacant land? |
| 1052370972479 23/01/2026 |
Pay as you go - education grants |
Are you required to withhold Pay As You Go (PAYG) from grant payments made to full time students under Division 12 of Schedule 1 to the Taxation Administration Act 1953 (TAA)? |
| 1052474999196 22/01/2026 |
Employment termination payment, redundancy payment, retention bonus |
Are one or both retention payments taxed as Employment Termination Payments (ETP) under section 82-130 of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 1052492682569 19/01/2026 |
Compensation - inappropriate financial advice |
The non-interest component of the compensation payment for inappropriate financial advice is not assessable as ordinary income |
| 1052498164362 23/01/2026 |
CGT: legal vs beneficial ownership |
Did a CGT Event A1 occur when you disposed of your interest in the Property? |
| 1052405529557 20/01/2026 |
Superannuation |
Where a person is not a current employee, does the receipt of a grant create an employer-employee relationship? |
| 1052487048084 17/12/2025 |
General interest charges and shortfall interest charges |
The GIC and SIC imposed in the relevant income year are an allowable deduction, in the financial year in which it was imposed on your account |
| 1052488094002 17/12/2025 |
Assessable income - digital currency |
Whether the income you earn from operating a business of developing and selling digital assets is ordinary income and assessable |
| 1052480328309 17/12/2025 |
Superannuation |
Whether the distribution of assets to the Estate that were made during a certain period were superannuation death benefits |
| 1052407283229 08/12/2025 |
Superannuation guarantee - Lump sum payments received as part of early retirement or transition to retirement |
Whether the lump sum incentive payments made under two policies form part of an employee’s ordinary time earnings (OTE) |
| 1052471931432 08/12/2025 |
Disability superannuation benefit |
Whether the superannuation income stream benefit constitute a disability superannuation benefit |
| 1052477340346 01/12/2025 |
Lump sum |
Whether the lump sum received under the proposed commutation agreement assessable as ordinary income |
| 1052482384592 12/12/2025 |
Superannuation death benefits paid to trustee of deceased estate |
Whether the provisions of the ITAA ’97 applies to Superannuation death benefit paid to a trustee of a deceased estate |
| 1052470193578 11/11/2025 |
Superannuation member benefits or death benefits financial dependency |
The benefit received into the deceased’s personal bank account shortly after the date of death considered to be member benefit |
| 1052471764879 19/11/2025 |
Interdependency and financial dependency | The beneficiary who was the parent of the deceased didn’t meet all the requirements of an interdependent relationship |
| 1052395100997 31/10/2025 |
Interdependency and financial dependency | Whether an interdependency relationship existed between the Deceased and the Beneficiary who was an adult child |
| 1052413537941 29/10/2025 |
Superannuation guarantee - allowances | Whether certain allowances contained in the employment agreement paid in conjunction with overtime payments made to employees considered ordinary time earnings for the purpose of Superannuation Guarantee Administration Act (SGAA) |
| 1052452380351 27/10/2025 |
Cryptocurrency | Even if the taxpayer retains beneficial title to the cryptocurrency at equity, there is no separation of legal and beneficial title for CGT purposes |
| 7920170132308 30/10/2025 |
Superannuation death benefit | Whether the beneficiary is a death benefit dependant for being a person who was a dependant of the Deceased just before they died? |
| 1052451194131 08/12/2025 | Superannuation death benefit - financial dependency |
Whether the beneficiary was substantially reliant on regular and continuous financial support from the deceased for their ordinary living expenses, therefore whether the beneficiary is a death benefit dependant |
| 1052451454103 08/12/2025 |
Superannuation death benefit - financial dependency |
Whether the beneficiary was substantially reliant on regular and continuous financial support from the deceased for their ordinary living expenses, therefore whether the beneficiary is a death benefit dependant |
| 1052451473448 08/12/2025 |
Superannuation death benefit - financial dependency |
Whether the beneficiary was substantially reliant on regular and continuous financial support from the deceased for their ordinary living expenses, therefore whether the beneficiary is a death benefit dependant |
| 1052460135871 13/10/2025 |
Personal services income - results test |
Will the provision of your services through a company structure under your new proposal affect whether the results test is passed. The results test is provided in section 87-18 of the ITAA 1997 |
| 1052377078585 30/09/2025 |
Superannuation Guarantee |
Are the Paid Participants employees of the Principal under subsection 12(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? |
| 1052453829897 24/09/2025 |
Pension paid to a foreign resident |
Are the payments you received exempt income for Australian income tax purposes under the Double Tax Agreement between Country Z and Australia? |
| 5010117591201 24/09/2025 |
Active asset test |
Does the property satisfy the active asset test under section 152-35 of the Income Tax Assessment Act 1997? |
| 1052423321766 11/09/2025 |
Trust resettlement |
Ruling confirms that valid amendments to a trust deed under an existing power do not trigger CGT events or income tax consequences, provided continuity of property and membership is maintained. |
| 1052423376518 11/09/2025 |
Trust resettlement |
Ruling confirms that valid amendments to a trust deed under an existing power do not trigger CGT events or income tax consequences, provided continuity of property and membership is maintained. |
| 1052423637174 11/09/2025 |
Trust resettlement |
Ruling confirms that valid amendments to a trust deed under an existing power do not trigger CGT events or income tax consequences, provided continuity of property and membership is maintained. |
| 1052442271950 19/09/2025 |
Income tax and deductions for wages |
Are you entitled to claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for wages paid to another person? |
| 1052449090768 11/09/2025 |
Corporate trustee - assessable income | Section 99A of Income Tax Assessment Act 1936 assesses the trustee on net income of a trust estate that hasn't been assessed to a trustee or beneficiary under sections 97, 98, or 99 |
| 1052372723198 08/09/2025 |
Status of the Worker - contractor vs. employee | Is the Worker, who is engaged by the Principal, an employee within the ordinary or common law meaning, for the purposes of subsection 12(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? |
| 1052404773006 28/08/2025 |
Off market share buyback | Methodology for ascertaining the capital/dividend split |
| 1052439188608 04/09/2025 |
CGT - cryptocurrency, marriage breakdown rollover and disposal |
Is the first element of the cost base of the cryptocurrency assets transferred under the divorce agreement the cost base of the assets in the hands of the ex-spouse at the time they were acquired |
| 1052423176187 22/08/2025 |
Lump Sum payment | Superannuation death benefit |
| 1052427549159 07/08/2025 |
Superannuation death benefit - interdependency | Was the beneficiary a death benefits dependant of the deceased person |
| 1052433878434 29/08/2025 |
Exempt current pension income | Will the earnings of the Fund continue to be exempt current pension income (ECPI) for a deceased one member SMSF? |
| 1052435031611 20/08/2025 |
Lump sum payment | Will Article 18(2) of the Convention between Australia and Country A for the Avoidance of Double Taxation with respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion (the Convention) apply to treat the lump sum payment by the Trustee of the Fund to Person A as non-taxable in Australia? |
| 1052445319791 04/09/2025 |
Lump sum and regular payments | Is any part of a lump sum payment to you from the fund applicable fund earnings under section 305-75 of the ITAA 1997? |
| 5010115206665 27/08/2025 |
Death benefit or member benefit | There was a withdrawal of $xx from the Late xx's (the Member) account shortly before their death ,which was received as a lump sum after their death, Was this withdrawal a superannuation member benefit |
| 1052421970292 15/08/2025 |
Investment scam | Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for money lost in a scam? |
| 1052425891490 29/07/2025 |
Minor trust - prescribed person | Will the income derived by the trustee of the minor trusts, from the investment of a superannuation death benefit, be considered excepted income for the purposes of section 102AG of the Income Tax Assessment Act 1936? |
| 1052429621123 14/08/2025 |
Rollover relief - transfer of assets | Does the proposed transfer of land from the Applicant to 2 new discretionary trusts qualify for rollover relief under Subdivision 328-G of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 052398709910 06/08/2025 |
Personal service income - payments to associates |
Whether the taxpayer can claim a deduction for superannuation contributions made on behalf of their spouse for work performed under section 290-60 of the ITAA 1997? |
| 1052424439983 06/08/2025 |
Assessable income |
Does the amount paid to you by your former employer form part of your taxable income under section 6-5(2) of the Income Tax Assessment Act 1997 |
|
1052405222531 |
Commissioner's discretion - extension of time | Capital gains tax and deceased estates – the Commissioner’s discretion to extend the 2-year period to dispose of dwellings acquired from a deceased estate |
|
1052429116410 |
Division 615 roll-over | Is the Trustee eligible to choose capital gains tax roll-over relief under Division 615 of the Income Tax Assessment Act 1997 (ITAA 1997) in respect of the transfer of its shares in Company A in exchange for shares in Company B |
|
1052413428001 |
Commissioner's discretion - extension of time | Capital gains tax and deceased estates – the Commissioner’s discretion to extend the 2-year period to dispose of dwellings acquired from a deceased estate provides a practical administration approach |
|
1052410011442 |
Residency and employment income | Is the employment income received from your Australia employer assessable in Australia? |
|
1052410926219 |
Superannuation - contract employee | Are the Workers common law employees the Principal under subsection 12(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) for the period 1 July 20YY to 30 June 20YY? |
|
7915169902780 |
Death benefit or member benefit | There was a withdrawal of an amount from the Late Member account shortly before their death which was received as a lump sum after their death. Was this withdrawal a superannuation member benefit? |
|
1052422973120 |
Personal services income | Will the income derived by a Company be personal services income (PSI) under section 84-5 of the Income Tax Assessment Act 1997 (ITAA 1997)? |
|
1052420224319 |
Deceased estate 2 - year discretion | A capital gain or capital loss may be disregarded where a capital gains tax event happens to a dwelling if you owned it as the trustee or beneficiary of the deceased estate. |
|
1052420327957 |
Compensation - lump sum payment | An exemption is provided under section 118-305 of the ITAA 1997 for any capital gain or loss made from a CGT event happening in relation to a right to an allowance, annuity or capital amount payable out of a superannuation fund or an asset of a superannuation fund. |
|
1052413966040 |
Small business concessions - extension of time to make an election | More than 2 years have passed since the applicant signed the contract on the sale of their asset and they have not yet acquired a replacement for this asset. |
|
5010112159078 |
Applicable fund earnings | Is any part of the lump sum payment received by the applicant from The Pension Scheme assessable as applicable fund earnings under section 305-70 of the Income Tax Assessment Act 1997 (ITAA 1997) |
|
1052400113188 |
Superannuation death benefit - interdependency | Was the Beneficiary a death benefits dependant of the deceased person according to section 302-195 of the Income Tax Assessment Act 1997 (ITAA 1997), due to being in an interdependency relationship with the deceased? |
| 1052365614400 27/06/2025 |
Deceased estate - legal personal representative CGT 50% discount |
Will the Commissioner exercise his discretion under subsection 99A(2) of the Income Tax Assessment Act 1936 (ITAA 1936) to tax the Trustee on income that no beneficiary is presently entitled to under section 99 of the ITAA 1936? Will the Trustee be entitled to apply the 50% capital gains tax (CGT) discount to the capital gain made on the sale of the estate assets under Division 115 of the ITAA 1997? |
| 1052401820160 12/06/2025 |
Superannuation death benefit - interdependency |
Was the Beneficiary a death benefits dependant of the Deceased according to section 302-195 of the Income Tax Assessment Act 1997 (ITAA 1997), due to being in an interdependency relationship with the Deceased under section 302-200 of the ITAA 1997? |
| 1052414550191 07/07/2025 |
CGT - legal v beneficial |
Did capital gains tax (event A1 happen to your interest in the Property on the Separation as a couple date? |
| 1052407683383 25/06/2025 |
Superannuation member benefit or death benefit |
s the lump sum payment from the late Member's account shortly before their death which was received as a lump sum after their death a member benefit or a death benefit? |
| 1052412462510 30/06/2025 |
Off market share buy-back |
Will the proposed share buy-backs by Company constitute an off-market purchase within the meaning of section 159GZZZK of the Income Tax Assessment Act 1936 (ITAA 1936)? |
| 5010111770222 03/07/2025 |
Superannuation death benefit |
Is the lump sum payment from the late Member's account shortly before their death which was received as a lump sum after their death a member benefit or a death benefit? |
| 1052409893863 17/06/2025 |
Cryptocurrency |
If you are a temporary resident for income tax purposes then you don’t need to pay CGT. |
| 1052401167931 05/07/2025 |
Superannuation death benefits dependant - financial dependency |
Based on the evidence provided, the Commissioner is not satisfied that the Beneficiary was a person who was substantially reliant on regular and continuous financial support from the Deceased for their ordinary living expenses. |
| 1052362574874 16/06/2025 |
Status of Worker |
Are the Workers engaged under the Independent Contractor Agreement (the Agreement), common law employees of the Principal, under subsection 12(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? Are the Workers engaged under the Agreement, employees of the Principal, within the expanded definition of an employee under subsection 12(3) of the SGAA)? |
| 1052367254920 23/05/2025 |
Superannuation death benefit - interdependency |
As the Beneficiary was not in an interdependency relationship with the Deceased, the Beneficiary is not a death benefits dependant as defined under section 302-195 of the ITAA 1997. |
| 1052392405126 26/05/2025 |
Superannuation death benefit - interdependency |
As the Beneficiaries were not in an interdependency relationship with the Deceased, the Beneficiaries are not death benefits dependant as defined under section 302-195 of the ITAA 1997. |
| 1052393075693 04/06/2025 |
Assessable income - foreign pension |
Whether a pension received form a foreign country is assessable assessable income under section 27H of the ITAA 1936, and forms part of the assessable income under section 6-10 of the ITAA 1997. |
| 1052399541561 23/05/2025 |
Cryptocurrency |
Does a CGT event under section 104-5 of the Income Tax Assessment Act 1997 (ITAA 1997) happen at the time the loan of the cryptocurrency is made? |
| 5010109565364 04/06/2025 |
Superannuation death benefits dependant - financial dependency |
Based on the evidence provided, the Commissioner is not satisfied that the Beneficiaries were persons who were substantially reliant on regular and continuous financial support from the Deceased for their ordinary living expenses. |
| 1052388678866 29/04/2025 |
Excess non-concessional contributions | Under subsection 292-465(3) of the Income tax Assessment Act 1997 (ITAA 1997), do special circumstances exist and would it be consistent with the object of Division 292 of the ITAA 1997 to disregard part of your potential non-concessional contributions. |
| 7910166657669 28/04/2025 |
Status of worker - superannuation guarantee | Is the Worker an employee of the employer under the expanded definition in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? |
| 1052370588740 13/05/2025 |
Residency | Whether the applicant is a resident of Australia for tax purposes as defined by subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) and whether any of the four tests of residency being satisfied? |
| 1052376917070 16/05/2025 |
CGT - legal vs beneficial |
Will a CGT event A1 happen when you transfer the title of the property to your child? |
| 1052389248797 30/04/2025 |
Status of worker - superannuation guarantee |
Is the Worker an employee of the payer under the expanded definition in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)? |
| 1052304503137 17/04/2025 |
Superannuation member benefit or death benefit |
Is the lump sum in specie transfer of certain investment fund units, as detailed under relevant facts and circumstances, from the Late Member's superannuation accumulation account to the Trust that was requested before their death but received after their death, a superannuation member benefit? |
| 1052367111264 11/04/2025 |
Lump Sum Disability Superannuation Benefit |
When determining the 'days to retirement' under the Income Tax Assessment Act 1997, in relation to the total and permanent disability (TPD) benefit paid into your superannuation account, is the date you 'stopped being capable of being gainfully employed' the last date you attended work? |
| 1052382628953 14/04/2025 |
Foreign life insurance policy |
When you surrender the life insurance/assurance policy, will the payment received be assessable income? |
| 1052384720405 14/04/2025 |
Superannuation scheme |
Upon the withdrawal of Entity A from the Scheme will regulation 292-90.02 of the Income Tax Assessment (1997 Act) Regulations 2021 apply to an allocation from a reserve of the Scheme that is less than 5% of the superannuation interest of every active member of Division 2 and Division 3 of Entity A's sub-fund? |
|
105238212741304 |
 CGT - small business concessions | Whether the small business retirement exemption be applied under section 152-305 of the ITAA 1997 to disregard all or part of the capital gain from the sale of the property? |
| 1052381747891 04/04/2025 |
CGT - small business concessions | Whether the Property satisfy the active asset test in section 152-35 of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 1052381657452 04/04/2025 |
CGT - small business restructure rollover | Whether the proposed transfer of the property interests owned by the Company to newly established discretionary family trusts qualify for roll-over relief under Subdivision 328-G of the Whether the proposed transfer of the property interests owned by the Company to newly established discretionary family trusts qualify for roll-over relief under Subdivision 328-G of the Income Tax Assessment Act 1997 (ITAA 1997)? (ITAA 1997)? |
| 1052380512978 02/04/2025 |
CGT - 15-year exemption | Eligibility for the small business 15-year exemption under section 152-105 of the ITAA 1997? |
| 1052363192069 07/04/2025 |
Legal vs beneficial ownership | Will a Capital Gains Tax (CGT) A1 event occur under section 104-10 of the Income Tax Assessment Act 1997 (ITAA 1997) when you transfer your legal ownership or sell the property? |
| 1052247906549 22/11/2024 |
Portions of a PSS Pension |
Will the relevant proportions of the superannuation interests supporting your Public Sector Superannuation Scheme pension be tax free component. |
| 5010106399400 12/03/2025 |
Small business restructure roll-over |
Will the proposed restructure qualify for roll-over relief under Subdivision 328-G? Part IVA of the Income Tax Assessment Act 1936 contains anti-avoidance rules that can apply in certain circumstances where you or another taxpayer obtains a tax benefit, imputation benefit or diverted profits tax benefit in connection with an arrangement. |
| 5010111729592 02/04/2025 |
Personal superannuation contribution deduction |
Eligibility to claim a personal superannuation contributions deduction under section 290-170 of the Income Tax Assessment Act 1997 despite not having a valid acknowledgement letter prior to the lodgement of your Income Tax Return in the relevant financial year. |
|
1052337713503 |
Disability Superannuation Lump Sum | What is the service period for the Taxpayer, given the Taxpayer commenced service from a date and received a lump sum with the total gross payment of an amount in a certain income year, after the superfund making a determination that the taxpayer retired due to invalidity on a certain date? |
|
1052362901097 |
Personal super contribution deduction | Section 290-150 of the Income Tax Assessment Act 1997 (ITAA 1997) states that you can deduct a personal superannuation contribution that you make to a complying fund, for the purposes of providing superannuation benefits for yourself, if you satisfy all conditions in section 290-165, 290-167, 290-168, 290-169, and 290-170. |
| 1052355290389 25/02/2025 |
CGT - Cryptocurrency |
Is the staking and un-staking of Ethereum on the platform constitute a disposal event under section 104-10 of the Income Tax Assessment Act 1997? |
| 1052364884779 24/02/2025 |
CGT - Cryptocurrency |
Will the Cryptocurrency that may be transferred using the private digital keys in your joint wallet be treated as held as tenants in common under section 108-7 of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 1052368243432 28/02/2025 |
CGT - small business 15-year exemption |
Are you entitled to apply the small business 15-year exemption in section 152-110 of the Income Tax Assessment Act 1997 (ITAA 1997) to disregard the capital gain made on the disposal of the property? |
| 1052353681404 19/02/2025 |
CGT – small business concession |
Is the sale of your Business and its Assets, a CGT event that happened in connection with the significant individual's retirement under subparagraph 152-110(1)(d)(i) for the purposes of the 15-year exemption in Subdivision 152-B of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 1052360108330 12/02/2025 |
CGT – Cryptocurrency |
Whether the transfer of your cryptocurrency to a self-custodial smart contract for the purpose of validator staking trigger a CGT event. |
| 1052356167463 11/02/2025 |
Cryptocurrency |
Whether the Bitcoin disposed was a personal use asset? The commissioner’s view is stated on QC 69954, |
| 1052350942451 22/01/2025 |
Foreign pension income |
Whether the pension income you receive from Country Z assessable in Australia. |
| 1052353567330 22/01/2025 |
Cryptocurrency |
Whether the theft of your cryptocurrency gives rise to the CGT. |
| 1052338837291 23/01/2025 |
Downsizer superannuation contribution |
Whether upon the sale of your property you be able to contribute $300,000 to your superannuation fund as a downsizer contribution if you were running a business in the property for a while. |
| 1052339332344 23/01/2025 |
Downsizer superannuation contribution |
Whether upon the sale of your property will you be able to contribute $300,000 to your superannuation fund as a downsizer contribution if the property was held in your spouse name only. |
| 1052345219783 20/01/2025 |
Superannuation - death benefits dependant |
Is the beneficiary a death benefits dependant of the deceased. |
| 1052356307941 31/01/2025 |
15-year retirement concession |
Whether the Trustee for the Property Trust satisfy the requirements in section 152-110 of the Income Tax Assessment Act 1997 (ITAA 1997) to apply the 15-year exemption with respect to a capital gain it makes on the disposal of the Property. |
| 1052341246200 23/12/2024 |
Superannuation Guarantee - ordinary time earnings |
The travel allowance paid to employees by the Taxpayer ordinary time earnings (OTE) as defined by subsection 6(1) of the Superannuation Guarantee (Administrative) Act 1992 (SGAA). |
| 1052335962855 9/12/2024 |
Foreign superannuation fund |
Does the super fund in question classifies as a foreign superannuation fund according to ITAA 1997? |
| 1052344537848 18/12/2024 |
Cryptocurrency and liquid staking |
Does the activity of liquid staking tokens trigger a CGT event under section 104-5 of the Income Tax Assessment Act 1997 (ITAA 1997)? |
| 1052333181685 18/11/2024 |
Pension transfer bonus |
Does the allocation of pension transfer bonus by the taxpayer to a member’s account constitute an assessable income of the Fund? |
| 1052329775402 12/11/2024 |
Life insurance companies |
Life insurance companies - reinsurance with a non-resident - deductions and assessable income. |
| 1052329213785 12/11/2024 |
Life insurance companies |
Life insurance companies - reinsurance - deductions and assessable income. |
| 1052328214028 11/11/2024 |
Pension Income |
Is your Australian pension assessable in Australia under the double tax agreement? |
| 1052322259598 22/11/2024 |
Superannuation - ordinary earnings |
Is the allowance (Allowance) paid to teaching staff considered ordinary time earnings (OTE) as defined by subsection 6(1) of the Superannuation Guarantee (Administrative) Act 1992 (SGAA). |
| 1052299566117 18/11/2024 |
Superannuation death benefit - interdependency |
Was the Beneficiary a death benefits dependant of the Deceased. |
| 7915167615544 11/12/2024 |
Superannuation guarantee - ordinary time earnings |
Are the ordinary hours of work eight hours a day for your employees for the purposes of calculating ordinary times earnings (OTE). |
| 1052338678514 03/12/2024 |
Superannuation lump sum withdrawal |
Will the proposed lump sum withdrawal from the Fund be treated as non-taxable in Australia? |
| 1052312263742 29/11/2024 |
Cryptocurrency |
Does a capital gains tax (CGT) event occur when you send your A tokens to the smart contract to enter into the stake? |
| 1052293788466 03/12/2024 |
Ordinary time earnings |
Are additional hours worked by part-time employees considered to be OTE? |
| 1052328167868 08/11/2024 |
Death benefits dependant |
Whether the adult child of the deceased is a death benefit dependant. |
| 1052309394934 30/10/2024 |
ESS - minimum holding period |
Whether the Commissioner exercise discretion on the minimum holding period of all ESS interest if any qualify for concessional treatment. |
| 1052323212915 25/10/2024 |
Shares acquired under an Employee share scheme and capital gains |
A capital gain or loss that arises to the Trustee at the time when CGT event E5 happens in relation to Shares held by the Trustee under the Plans will be disregarded under section 130-90, if the Participants acquire the Shares for the same or less than the cost base of the shares in the hands of the Trustee. |
| 1052314586875 1/11/2024 |
Superannuation death benefit |
Superannuation withdrawal requested before member’s death paid after member’s death, whether it is member withdrawal or death benefit. |
| 1052314462243 28/10/2024 |
Lump sum payments |
Any withdrawals made from a foreign trust be assessable in Australia under section 99B of the Income Tax Assessment Act 1936 (ITAA 1936). |
| 1052313498061 28/10/2024 |
Investment Bonds |
When you surrender an investment bond how to treat the proceeds and capital gains. |
| 1052302460746 16/10/2024 |
Superannuation – Contract employee |
Are individuals who perform as a group accompanying the individual performer who is contracted by the Principal employees under the expanded definition of employee under subsection 12(8) of the Superannuation Guarantee Administration Act 1992 (SGAA)? |
| 1052314366833 08/10/2024 |
Cryptocurrency |
Is your use of cryptocurrency in the 2024 income year, considered a personal use asset? |
| 1052312190473 04/10/2024 |
Legal expenses - total and permanent disability claim |
Are you entitled to a deduction for legal expenses you incurred making a claim on your TPD insurance through super for your work-related injury? |
| 1052270273375 07/10/2024 |
Self-managed superannuation fund - deductions |
Can the trustee of the superannuation fund able to make a choice to deduct amounts based on fund’s future liability to pay the benefits? |
| 1052298845488 23/09/2024 |
Superannuation death benefit |
Is the Beneficiary a death benefits dependant of the Deceased due to the interdependency relationship. The beneficiary is the parent of the deceased. |
| 1052310718108 02/10/2024 |
Foreign superannuation fund |
Regarding remitting superannuation on income derived by a non-resident employee while in Australia working remotely for the foreign company, for a period of less than several weeks in a rolling 12-month period. |
| 1052311675660 01/10/2024 |
Foreign superannuation fund - lump sum payment |
Whether a person receives a lump sum from a foreign superannuation fund after they became an Australian resident, then whether the earnings on their foreign superannuation during the period when they were a resident of Australia is included in their assessable income as 'applicable fund earnings'. |
| 1052306330061 24/09/2024 |
Pension transfer bonus |
Whether allocation of a pension transfer bonus constitutes an assessable contribution. |
| 5010107482037 25/09/2024 |
Superannuation member benefit or death benefit |
Whether withdrawal requested shortly before death but received after death is a superannuation member benefit. |
| 1052272529250 18/09/2024 |
Superannuation death benefit - interdependency |
Whether beneficiary is a death benefits dependant. |
| 1052284493056 10/09/2024 |
Death benefits dependant - financial dependency |
Whether applicant is a death benefits dependant. |
| 1052298349787 10/09/2024 |
Lump sum payments |
Tax treatment of lump sum payments received from pension scheme. |
| 1052284753226 30/08/2024 |
Individual retirement account |
Whether Individual Retirement Account will be taxable in Australia while member is an Australian resident for taxation purposes. |
| 1052288098802 30/08/2024 |
Death benefits dependant |
Whether beneficiary was a dependant of the deceased. |
| 1052299384391 05/092024 |
Superannuation member benefit or death benefit |
Whether withdrawal requested shortly before death but received in a lump sum after death is a superannuation member benefit or superannuation death benefit. |
|
1052294627131 |
Superannuation fund for foreign residents - withholding tax exemption | Is the Fund, on behalf of its Defined Benefits Scheme, excluded from liability to withholding tax on interest, dividend and non-share dividend income derived from its Australian investments. |
| 1052296904875 29/08/2024 |
Staking cryptocurrency |
Does a CGT event happen at the time of staking or unstaking cryptocurrency. |
| 1052292018496 16/08/2024 |
Superannuation death benefits |
Whether section 302-10 of the Income Tax Assessment Act 1997 applies to the superannuation death benefit. |
| 1052294858058 22/08/2024 |
Foreign life insurance policy |
Whether any reversionary bonus is assessable upon surrender. |
| 1052284933968 15/08/2024 |
Personal superannuation contribution deduction |
Whether taxpayer claim a deduction for personal superannuation contributions. |
| 1052273158502 05/08/2024 |
Superannuation death benefit |
Whether payment of a superannuation death benefit to the Trustee of their spouse's Deceased Estate be treated as being paid to a death benefits dependant. |
| 1052285939291 05/08/2024 |
Trailing commissions |
Whether ATO will accept method of calculating assessable income associated with the purchase of rights to trailing commissions and the subsequent recoupment of the purchase price and a profit component. |
| 1052270160673 26/07/2024 |
Death benefits dependant |
Whether beneficiary is a death benefits dependant. |
| 1052282304089 29/07/2024 |
CGT - retirement exemption |
Whether small business retirement exemption applies to sale of commercial property. |
| 1052265276277 25/07/2024 |
Superannuation death benefits dependant - financial dependency |
Whether beneficiary is a death benefits dependant. |
| 1052268337540 22/07/2024 |
Eligibility for a personal superannuation contributions deduction |
Eligibility to claim a personal superannuation contributions deduction where the 'Notice of Intent' was not given to fund within the prescribed time limits. |
| 1052251137650 06/06/2024 |
Undeducted purchase price of a foreign pension or annuity |
Whether there is an entitlement to an undeducted purchase price deductible amount in respect of a foreign pension. |
| 1052264278406 09/072024 |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant due to being in an interdependency relationship. |
| 1052263188063 25/06/2024 |
Residency of self managed superannuation fund |
Whether fund satisfies the definition of Australian super fund. |
| 1052264270824 24/06/2024 |
Forestry managed investment schemes |
Whether project a 'forestry managed investment scheme'. |
| 1052265397446 26/06/2024 |
Superannuation lump sum withdrawal |
Whether Convention for the Avoidance of Double Taxation will apply to proposed lump sum withdrawal. |
| 5010103428722 21/06/2024 |
Deductibility of personal superannuation contributions |
Whether a tax deduction under Subdivision 290-C of the ITAA for a personal contribution can be claimed. |
| 1052245926090 14/06/2024 |
Superannuation death benefit - financial dependency |
Whether beneficiary is a death benefits dependant. |
| 5010104098439 20/06/2024 |
Deductible purchase foreign persion |
Entitlement to an undeducted purchase price deductible amount in respect of a foreign pension. |
| 1052256797887 17/06/2024 |
CGT - small business concessions - retirement exemption |
Eligibility for the small business CGT 15-year exemption. |
| 1052230972699 17/06/2024 |
Personal services income |
Whether PSI results test passed. |
| 1052255851137 06/06/2024 |
Superannuation death benefit |
Whether payment of a superannuation death benefit to the Trustee of the Deceased Estate is treated as if it had been paid to a death benefits dependant. |
| 1052259954771 07/06/2024 |
Downsizer contribution |
Whether ownership interest in a property satisfy the 10-year ownership condition for the purposes of applying the downsizer contribution to the proceeds of the property's disposal. |
| 1052260189139 12/06/2024 |
Superannuation compensation |
Whether compensation, interest component or capital gain received as part of a compensation payment assessable as ordinary income or disregarded. |
| 1052256158339 30/05/2024 |
Foreign life insurance policy - reversionary bonus | Whether any reversionary bonus received when life policy is surrendered is assessable. |
| 1052256213131 31/05/2024 |
Superannuation lump sum withdrawal | Whether Double Taxation agreement will apply to treat the lump sum withdrawal as non-taxable in Australia. |
| 1052251090252 03/06/2024 |
Superannuation and workers compensation | Whether company has an obligation to pay superannuation guarantee on "top-up" worker's compensation amounts paid by the insurer to employees for hours not worked. |
| 1052252122595 24/05/2024 |
Football-ending injury payment |
Whether payment received due to suffering a football-ending injury is an employment termination payment. |
| 1052253056490 28/05/2024 |
Compensation payment for inappropriate advice - defined benefit scheme |
Whether compensation payment and interest amount is assessable as ordinary income or capital gain. |
| 1052204495090 22/05/2024 |
Disability superannuation payments |
Whether payment received from fund is a disability superannuation benefit. |
| 1052250823319 21/05/2024 |
Non-arm's length income |
Whether a SMSF's future receipt of fully franked dividends from an entity result in non-arm's length income. |
| 1052251874978 23/05/2024 |
Foreign superannuation |
Whether director's fees paid by an Australian resident employer to a non-resident Non-Executive Director fall under SGAA. |
| 1052252313956 23/05/2024 |
Forestry managed investment schemes | Whether project a 'forestry managed investment scheme'. |
| 1052246854228 06/05/2024 |
Pension income |
Whether overseas military pension is assessable in Australia. |
|
1052217335214 |
CGT under the State Government's Home Buy Back Program |
Whether CGT applies when a property is disposed of under the State Government's Home Buy Back Program. |
| 1052230970586 03/05/2024 1052242955760 02/05/2024 |
Status of worker - superannuation guarantee |
Whether a worker is a common law employee of the employer under the SG Act. |
| 1052233404854 04/04/2024 1052235049428 11/04/2024 |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant. |
| 1052246383700 02/05/2024 |
Foreign retirement fund |
Whether retirement fund a 'foreign superannuation fund' under the ITAA 1997 and are withdrawals assessed. |
| 1052224162638 18/04/2024 |
Scam - bank account funds |
Whether a capital loss on the theft of your bank account funds is claimable. |
| 1052225828980 22/04/2024 |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant. |
| 1052044675678 12/04/2024 |
Foreign fund transfer of benefits |
Whether interim and final payment from the UK scheme be taxed in Australia as lump sum payments. |
| 1052235624183 16/04/2024 |
Superannuation employee's earnings |
Whether an employee's earnings in respect of a rostered shift that was paid at double time rates form part of their ordinary time earnings. |
| 1052229756798 08/04/2024 |
Lump sum payment - restraint of employment |
Whether restraint of trade payment is assessable as a capital gain |
| 1052191798968 09/04/2024 |
Superannuation status of worker |
Whether members of a Committee are employees |
| 1052219964151 28/03/2024 |
Ordinary time earnings |
Whether a payment made to an employee for surrendering their designated rooms on site accommodation considered ordinary time earnings |
| 1052234486701 26/03/2024 |
Foreign life insurance policy - reversionary bonus |
Whether bonus received is not assessable |
| 1052226878306 13/03/2024 |
Foreign superannuation lump sum benefit |
Whether any part of lump sum payment from a foreign fund is assessable as applicable fund earnings |
| 7915164105032 14/03/2024 |
First home super saver scheme - freehold interest in property |
Whether a signed contract for the sale of real property falls within the meaning of 'freehold interest in real property in Australia' |
| 1052212242321 26/02/2024 |
Superannuation death benefit – interdependency |
Whether beneficiary a death benefits dependant |
| 1052223476020 22/02/2024 |
CGT – retirement exemption |
Whether a company has a significant individual for the purpose of meeting the criteria for the small business CGT concession retirement exemption |
| 1052219472561 20/02/2024 |
Pension transfer bonus |
Whether the allocation of a pension transfer bonus by the taxpayer to a member's account constitute an assessable contribution such that it forms part of the assessable income of the taxpayer |
| 1052213316457 05/02/2024 |
Residency of SMSF | Whether SMSF is an Australian Fund for the purposes of Income Tax Assessment Act 1997 |
| 1052217218005 07/02/2024 |
Superannuation guarantee payments | Whether worker is an employee under the expanded definition of an employee under the Superannuation Guarantee (Administration) Act 1992 |
| 7910161077376 08/12/2023 |
Personal superannuation contributions deduction | Eligibility to claim a personal superannuation contributions deduction |
| 1052165034006 08/02/2024 |
Ordinary time earnings | Whether conditional payment made by an employer is ordinary time earnings |
| 1052214696956 06/02/2024 |
Foreign pension |
Whether pension paid by an institution of the EU received by a resident taxpayer is assessable income |
| 1052215520091 07/02/2024 |
Superannuation member benefit or death benefit | Whether commutation and release of late member’s account a superannuation member benefit or superannuation death benefit |
| 1052219478387 08/02/2024 |
CGT – small business retirement exemption | Whether Commissioner will exercise their discretion to allow an extension of time to choose to apply the small business retirement exemption to a capital gain |
| 1052182205181 8/02/2024 |
Superannuation death benefit – interdependency |
Whether beneficiaries are death benefits dependants of the deceased due to being in an interdependency relationship with the deceased |
| 1052208012784 22/01/2024 |
Superannuation guarantee - ordinary time earnings |
Whether a cost of living allowance and proposed standby allowance for employees covered by an Enterprise Agreement constitute ordinary time earnings for SG purposes |
| 1052210563845 29/01/2024 |
Status of worker – superannuation guarantee |
Whether workers are employees for SG purposes |
| 1052193953196 23/01/2024 |
Status of worker - salary and wages |
Whether worker is a common law employee under Superannuation Guarantee (Administration) Act 1992 |
| 1052193364375 18/01/2024 |
Superannuation court payments |
Whether payment to the client's bank account for outstanding superannuation subject to capital gains tax |
| 1052193364375 18/01/2024 |
Superannuation court payments |
Whether payment transferred to client's bank account for outstanding superannuation subject to capital gains tax |
| 1051833950661 27/05/2021 |
Disability lump sum benefit |
Whether the tax-free component of the superannuation lump sum be further increased by amending the service period in calculation of the modification for disability benefits |
| 1052190823984 21/12/2023 |
Superannuation – common law employees |
Whether workers common law employees of the principal |
| 1052191798059 20/12/2023 |
Status of the worker and ordinary time earnings |
Whether members (and acting members) of the Commission and Committee employees |
| 1052195777350 18/12/2023 |
15-year retirement concession |
Whether taxpayer satisfies the requirements to apply the 15-year exemption with respect to interest in Property |
| 1052205272079 18/12/2023 |
Active asset reduction and retirement exemption |
Whether active asset reduction and retirement exemption can be applied |
| 1052206403023 20/12/2023 |
Pension income |
Is annuity a pension under a Double Tax Agreement |
| 1052187560814 8/12/2023 |
Superannuation death benefits dependent |
Whether a beneficiary is a death benefits dependant of the deceased due to being a dependent of the deceased person |
| 1052201859698 21/12/2023 |
Status of a worker |
Whether Service Providers are considered common law employees for the purposes SGAA |
| 1052196873566 5/12/2023 |
Superannuation death benefit – interdependency |
Whether beneficiary a death benefits dependant due to being in an interdependency relationship |
| 1052203491461 15/12/2023 |
Non-arm's length income |
Whether a capital gain made by the Trustee for the Superannuation Fund is non-arm's length income |
| 1052191967738 22/11/2023 |
Status of worker |
Whether identified classifications of Service Providers were common law employees of the Principal under the Superannuation Guarantee Administration Act 1992 |
| 1052195337743 6/12/2023 |
Am I in business? - share trading |
Whether losses from share transactions are assessable as business income |
| 1052165893934 3/11/2023 |
Status of the worker - superannuation guarantee |
Whether worker is a common law employee under the SGAA |
| 1052179497566 3/11/2023 |
Status of employee – superannuation guarantee |
Whether indigenous individuals engaged to provide ceremonial activities considered employees under SGAA |
| 1052129076848 20/11/2023 |
Superannuation guarantee – honorariums |
Whether entity is required to pay SG for honorarium payments made to members of a Human Research Ethics Committee |
| 1052163364305 17/11/2023 |
Life assurance policy |
Whether payment received on surrender of life insurance policy held for more than 10 years be assessable income |
| 1052179436983 10/11/2023 |
Superannuation member benefit or death benefit |
Whether payment, requested shortly before the Member's death, but paid after their death in a series of lump sum payments is a superannuation member benefit |
| 1052182564816 22/11/2023 |
Unused concessional contributions cap - 5 year carry forward |
Whether taxpayer is able to increase concessional contribution cap in the 2023-24 financial year, by applying previously unused concessional contributions cap amounts accrued from the 2018-19 to 2022-23 financial years |
| 1052186179979 16/11/2023 |
Superannuation guarantee on lump sum |
Whether undefined payment in settlement of a dispute between the employer and their former employee, form part of ordinary times earnings |
| 1052132966588 17/11/2023 |
Member benefit or death benefit |
Whether payments made by the Fund to the Deceased, shortly after their death, are superannuation member benefits |
| 1052094912775 25/10/2023 |
Superannuation – ordinary time earnings |
Which payments provided to relevant employees are considered Ordinary Time Earnings? |
| 1052173165285 25/10/2023 |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1052181061772 24/10/2023 |
Superannuation guarantee obligations |
Whether SG payable on royalty payments for the performing artists contracted to perform promotional activity |
| 1052180596381 18/10/2023 |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1052152418803 05/10/2023 |
Assessable income – trailing commissions |
Method of calculating assessable income associated with the purchase of rights to trailing commissions and the subsequent recoupment of the purchase price and a profit component |
| 1052173599227 03/10/2023 |
Superannuation member benefit or death benefit |
Whether withdrawal of the late member’s account requested shortly before their death but received after their death is a superannuation member benefit or superannuation death benefit |
| 1052177957601 10/10/2023 |
Superannuation guarantee obligations |
Whether relevant ‘permanent on-call’ and ‘ad-hoc on call’ allowance payments made applicable employees constitute OTE |
| 1052164377008 12/10/2023 |
Assessable income – life assurance policy |
Whether monthly payments received from a life insurance bond are included in assessable income |
| 1052161795853 03/10/2023 |
Superannuation death benefit – interdependency relationship |
Whether beneficiary is a death benefits dependant of the deceased |
| 1052083458373 21/09/2023 |
Superannuation guarantee – status of the worker |
Whether worker was common law employee under SGAA |
| 1052160750132 29/09/2023 |
Status of the worker |
Whether workers are considered employees |
| 1052162946778 30/09/2023 |
Superannuation member benefit |
Whether full commutation of pension is a superannuation member benefit or superannuation death benefit |
| 1052119307083 25/08/2023 |
Interdependency – death benefits dependants |
Whether beneficiary is a death benefits dependent |
| 1052141918690 21/08/2023 |
Superannuation guarantee – status of the worker |
Whether workers are employees under the Superannuation Guarantee Administration Act 1992 |
| 1052155666298 21/08/2023 |
Non-arm's length income expenses |
Whether accounting services provided by the Trustee of the Fund is non-arm's length expense |
| 1052150139585 (14/08/2023) |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant |
| 1052099804169 (28/07/2023) |
Superannuation death benefit |
Whether trust estate income tax return is required |
| 1052130346520 (31/07/2023) 1052147192081 (28/07/2023) |
Superannuation guarantee – ordinary time earnings |
Which allowances and payments are considered ordinary time earnings |
| 1052132378413 (26/06/2023) |
Non-arm's length income expenses | Whether the accounting services provided by the trustee of the Fund resulted in non-arm’s length expenses under paragraph 295-550(1)(b) and (c) of the ITAA 1997 |
| 1052122053785 (29/06/2023) |
Superannuation death benefit | Will the payment of superannuation death benefit of the Deceased to the Trustee of her Deceased Estate be treated as if it had been paid to a death benefit dependant under subsection 302-10(2) of the ITAA 1997? |
| 1052128390290 (13/06/2023) |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant |
| 1052094539827 (14/06/2023) |
Residency and foreign government pension |
Whether pension recipient is an Australian resident and foreign pension assessable |
| 1052110075086 (13/06/2023) 1052110106971 (13/06/2023) |
Superannuation funds and deductions |
Whether investment advice fees incurred by a Fund are deductible |
| 1052125262948 (22/06/2023) |
Superannuation death benefits dependant |
Whether beneficiary a death benefits dependant of the deceased |
| 5010088097103 (16/06/2023) |
Reportable employer superannuation contributions |
Whether additional contributions made on behalf of eligible employees to cover the cost of premiums and fees for insurance cover be reportable employer superannuation contributions |
| 1052123084697 (09/06/2023) |
Superannuation member benefit or death benefit |
Whether the full commutation of the member’s pension phase account was a superannuation death benefit |
| 1052126565424 (08/06/2023) |
Deductions – income protection insurance |
Whether you are entitled to a deduction for IP premiums paid to an Australian insurance provider |
| 1052126739455 (07/06/2023) |
Residency of superannuation fund | Is the SMSF an Australian superannuation fund as defined in Income Tax Assessment Act 1997? |
| 1052123710712 (01/06/2023) |
Investment loss – scam |
Entitlement to claim a capital loss as a result from an investment scam |
| 1052091672127 (24/05/2023) |
Superannuation member benefit or death benefit |
Whether full commutation of pension phase account is a superannuation member benefit or superannuation death benefit |
| 1052111810272 (22/05/2023) |
Status of worker |
Whether contractor guides are employees for the purposes of SGC |
|
1052097421044 (15/05/2023) |
Superannuation guarantee - church missionaries on home assignment | Whether a missionary undertaking a period of home assignment on behalf of a Church is an employee |
|
1052114600750 (15/05/2023) |
Superannuation guarantee liability - expanded meaning of employee | Whether paid external performers and sole trader contractors are considered to be employees |
| 1052115159123 (12/05/2023) |
Superannuation death benefit – interdependency |
Whether beneficiary is a death benefits dependant |
| 1052114600750 (12/05/2023) |
CGT - 15-year exemption - in connection with retirement
|
Whether sale of interest in a service practise be in connection with your retirement for the purposes of the CGT, small business, 15-year exemption |
| 1052105077732 (02/05/2023) |
Superannuation guarantee obligations |
Whether allowance paid is part of ordinary time earnings |
| 1052107658399 (02/05/2023) |
Superannuation death benefit |
Whether lump sum payment received by a deceased estate is a superannuation death benefit |
|
1052110076998 |
Superannuation funds – deductions |
Whether investment advice fees incurred by The Trustee of a Superannuation Fund are deductible |
| 1052054558102 (27/04/2023) |
Ordinary time earnings |
Whether allowance paid is part of ordinary time earnings |
| 1052105526990 (05/04/2023) |
Undeducted purchase price of a foreign pension or annuity |
Entitlement to an undeducted purchase price deductible amount in respect of a foreign pension |
| 1052105937926 (06/04/2023) |
Superannuation funds – deductions |
Whether advice fees are deductible by Trustee |
| 1052106784389 (13/03/2023) |
Days to retirement - lump sum disability superannuation benefit |
Whether the date of ceasing to be capable of being gainfully employed is the last date of work attendance |
|
1052096075384 |
Death benefits dependant | Whether beneficiary a death benefits dependant |
| 5010091591387 (28/03/2023) |
Deductibility of personal superannuation contributions | Whether taxpayer entitled to claim a deduction for personal superannuation contributions |
| 1052100163955 (23/03/2023) |
Lump sum - maturity of life insurance policy |
Whether amount received upon maturity of endowment policy is assessable income |
| 1052078303343 (21/03/2023) |
CGT - marriage breakdown rollover |
Whether the marriage breakdown rollover provisions of the ITAA apply to a portion of your ownership interest in the property transferred by you to your ex-spouse |
| 1052097327812 (20/03/2023) |
Superannuation member benefits |
Whether superannuation lump sum payment received by the Estate is a superannuation death benefit, with regard to any PAYG withholding obligations |
| 1052090528673 (10/03/2023) |
Superannuation lump sum benefit |
Whether three benefits from a partial commutation requested before death but received after death are superannuation income stream benefits or superannuation lump sum benefits |
| 1052085795035 (07/03/2023) |
Income - commuted lump sum | Whether commuted lump sum payment under the RTW Act is assessable as ordinary income or as a capital gain |
| 1052089889365 (13/03/2023) |
PAYG withholding - superannuation death lump sum benefits | Does PAYG payment obligation fall to transferee or transferor fund in a successor fund transfer? |
| 1052093515009 (08/03/2023) |
Life assurance policies | Whether maturity benefit from Endowment insurance policy included in assessable income |
| 1052088820148 (20/02/2023) |
Deductibility of personal superannuation contributions |
Whether the tax payer is entitled to claim a deduction for personal superannuation contributions |
| 1052056791054 (03/03/2023) |
Lump sum payment from a foreign pension fund |
Whether the pension fund a ‘foreign superannuation fund’ as defined in the Income Tax Assessment Act 1997 |
| 1052071887926 (09/02/2023) 1052085016911 (09/02/2023) 1052088316376 (16/02/2023 |
Superannuation death benefits | Whether beneficiary a death benefits dependant |
| 1052069799537 (06/02/2023) |
CGT - in connection with retirement | Whether disposal of a commercial premises is in connection with retirement |
| 1052087895929 (22/02/2023) |
Superannuation guarantee | Whether SG made jointly by both a former employer and new employer up to the maximum contribution base be considered as provided 'on behalf of' each entity’ |
| 1052069799537 (06/02/2023) |
CGT - in connection with retirement |
Whether disposal of a commercial premises in connection with retirement will satisfy subparagraph 152-105(d)(i) of the ITAA 1997 |
| 1052071887926 (08/02/2023) 1052085016911 (09/02/2023) |
Superannuation death benefits |
Whether beneficiary a death benefits dependant |
| 1052080537971 (30/01/2023) |
Life insurance policy | Assessability of payment received on maturity of a life insurance policy |
| 1052056110453 1052057587350 (21/12/2022) |
Superannuation death benefit |
Whether beneficiary is a death benefits dependant due to being in an interdependency relationship |
| 1052075245751 (13/01/2023) |
Non-arm's length income |
Whether distribution of capital and/or discretionary trust income made by a discretionary trust to a SMSF will be non-arm's length income |
| 1052076574562 (12/01/2023) |
Property – superannuation | Whether the sale of a property will be a taxable supply |
| 1052068721837 (21/12/2022) |
Deductibility of superannuation guarantee contributions | Whether a deduction is claimable on the payments made in relation to superannuation contributions made on behalf of your employee |
| 1052071110462 (21/12/2022) |
Allocations from a reserve to a deceased member |
Whether the allocation of an amount from a reserve account, which previously supported a pension, be a concessional contribution to the Deceased |
| 1052018888403 (21/12/2022) |
Foreign death benefits | Whether any part of the foreign death benefit lump sum payment as assessable as applicable fund earnings |
| 1052054234438 1052055995863 (08/12/2022) |
Superannuation death benefit – interdependency | Whether beneficiary is a death benefits dependant of the deceased person due to being in an interdependency relationship |
|
1052012866454 |
Superannuation death benefit – interdependency | Whether beneficiary is a death benefits dependant |
| 1052061929186 (23/11/2023) |
Personal superannuation contributions deduction | Eligibility to claim a personal superannuation contributions deduction if this amount was held in lawyer's trust account instead of being paid to superannuation account due to the delay in a superannuation fund setup |
| 1051999083598 (27/10/2022) 1052043368052 (25/10/2022) 1052048333655 (27/10/2022) |
Superannuation death benefit | Whether beneficiary is a death benefits dependant |
| 1052051431524 (02/11/2022) |
Personal superannuation contributions deduction |
Eligibility to claim a personal superannuation contributions deduction for contributions that were transferred to another complying superannuation fund prior to presenting the original superannuation fund with a notice of intent to claim a deduction |
| 1052051559161 (03/11/2022) |
SMSF - exchange traded options |
Are the cost of closing out open sold positions deductible from premium received in the earlier income year |
| 5010087334214 (24/10/2022) |
Excess non-concessional contributions |
Whether special circumstances exist to disregard part of the potential non-concessional contributions for the purposes of excess contributions tax |
| 1052045211374 (15/11/2022) |
Non-arm's length income |
Whether the provision of taxation and accounting services for no cost cause an amount of ordinary income or statutory income to be 'non-arm's length income’ |
| 1052054434752 (08/11/2022) |
Total superannuation balance and non-concessional contributions |
Whether member will have excess non-concessional contributions if non-concessional contributions are made |
|
1052034433831 |
Foreign superannuation fund death benefit | Whether any part of a death benefit lump sum payment is assessable as applicable fund earnings |
| 1051992719602 (29/07/2022) |
Superannuation death benefit – interdependency |
Whether beneficiaries are death benefits dependants due to being in an interdependency relationship |
| 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 |
