Date posted: 28/07/2026 3 min read

ATO Private Binding Rulings

Since 21 June 2026 there are no Private Binding Rulings published on the ATO’s Register of Private Binding Rulings relating to superannuation.

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.

Please find below the ATO's Register of Private Binding Rulings relating to superannuation:

PBR number & date of advice	Topic	Detail
1052535259620 5 May 2026	CGT 15-year retirement expemption	A capital gain made on the disposal of a Property is disregarded under the 15-year exemption as per section 152-110 of the Income Tax Assessment Act 1997 (ITAA 1997) where the basic conditions under Division 152-A of the ITAA 1997 are satisfied.
1052518398202 8 May 2026	Death Benefit	A death benefit lump sum payment paid from a Country A Fund, is assessable as applicable fund earnings under section 305-70 of the Income Tax Assessment Act 1997 (ITAA 1997) and should be included in the receipients tax return for the relevant year.
1052533173138 23 April 2026	Taxation of compensation under a Deed of Compensation of Arrangement to a SMSF	The DOCA compensation payment and the CSLR compensation payment to a SMSF is not assessable as ordinary income. However both payments are subject to the capital gains provisions, with CGT event C1 occurring for both payments and the right to seek compensation as the relevant CGT asset. The CGT discount is also applicable as the relevant asset, the right to seek compensation, has been held for 12 months or more.
1052531720639 17 April 2026	Compensation - superannuation advice	The compensation Amount received by the Taxpayer is not considered assessable income of the Taxpayer in accordance with ordinary concepts for the purposes of section 6-5 of the Income Tax Assessment Act 1997 ('ITAA 1997'), nor is it included a taxable income under the capital gains tax provisions (or any other provisions).
1052534804278 4 May 2026	Personal Superannuation contribution	A variation to a Notice of Intent to claim a deduction to nil is not allowable once the contribution(s) has been moved into a super income stream under section 290-180 of the Income Tax Assessment Act 1997 (ITAA 1997).
1052523306165 24 April 2026	Superannuation Guarantee	A variation to a Notice of Intent to claim a deduction to nil is not allowable once the contribution(s) has been moved into a super income stream under section 290-180 of the Income Tax Assessment Act 1997 (ITAA 1997).
1052520462880 29 April 2026	Superannuation Guarantee	A worker (an independent contractor) is considered an employee of the Payer under the expanded definition in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 (SGAA).
1052517441482 26 March 2026	Foreign pension or annuity	The ATO concluded the individual is entitled to an undeducted purchase price (UPP) deductible amount in respect of their foreign pension. The deductible amount has been calculated in accordance with the formula under subsection 27H(2) of the Income Tax Assessment Act 1936.
1052526271027 17 April 2026	Undeducted purchase price	The ATO concluded that the individual is not entiled to an undeducted purchase price (UPP) deductible amount in respect of their foreign pension in accordance with section 27H of the Income Tax Assessment Act 1936 (ITAA 1936).
1052529436019 1 May 2026	Death benefit - financial dependency	The Commissioner was 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. As a result, paragraph 302-195(1)(d) of the ITAA 1997 is not satisfied, and the beneficiary is not a death benefits dependant of the deceased.
1052507882940 13 March 2026	Superannuation fund for foreign residents	The ATO has concluded that as the Fund has met both the pre-existing and extra requirements under paragraph 128B(3)(jb) of the ITAA 1936, the Fund is excluded from liability to withholding tax on its interest, dividend and non-share dividend income derived from its Australian investments under paragraph 128B(3)(jb) of the ITAA 1936.
1052517453146 25 March 2026	Foreign pension and lump sum gratuity	The ATO has concluded that the monthly pension payments received under the pension scheme from the foreign government will be assessable income and that the individual will be eligible for a Foreign Income Tax Offset (FITO) in respect of the monthly pension payments from the pension scheme. The ATO has also concluded that the pension scheme satisfies the definition of a foreign superannuation fund under subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) and that any part of a lump sum payment received from the scheme would be applicable fund earnings under section 305-70 of the Income Tax Assessment Act 1997 (ITAA 1997).
1052490425400 07/04/2026	CGT beneficial ownership vs legal ownership	The ATO ruled that no CGT event arose when company shares were transferred back to the original owner. Although the shares were registered in a spouse's name for asset-protection purposes, the original owner retained beneficial ownership throughout. The spouse held legal title only under an informal express trust.
1052522340736 13/04/2026	Superannuation - member benefits or death benefits	A lump sum paid from the SMSF to the member before death is treated as a superannuation member benefit. However, a lump sum from asset sales requested before death but only received after death is not a member benefit under the ITAA 1997.
1052521595022 23/03/2026	Deemed fixed entitlements	The ATO concluded that unitholders in the trust do not have fixed entitlements due to trustee powers (e.g. to amend the deed, issue or redeem units), which make interests defeasible. However, the Commissioner will exercise discretion to treat the unitholders as having fixed entitlements, as the risk of those powers being used is low and the trust operates in a stable, arm’s-length manner.
1052503275310 30/03/2026	Superannuation death benefits paid to trustee of deceased estate	The ruling confirms that superannuation death benefits paid to the trustee of a deceased estate can be treated as non-assessable non-exempt income where the ultimate beneficiaries are dependants.
1052513714602 15/04/2026	Trust restructure	Whether the transfer of all assets in Trust 1, Trust 2 and Trust 3 to Company A meet the requirements for CGT roll-over relief under Subdivision 124-N of the Income Tax Assessment Act 1997 (ITAA 1997)? This private binding ruling considers a restructure of three unit trusts into a single company, involving the transfer of all assets and liabilities in exchange for shares. The ATO concludes that CGT roll-over relief applies, so gains are disregarded and cost bases carried over. Unitholders can also roll over their interests. Depreciating assets transfer without adjustment, and trading stock can transfer at book value if elected. The restructure can proceed largely tax-neutral, subject to conditions and potential Part IVA considerations.
1052519580277 26/03/2026	Deceased estate	Whether the estate could still access the main residence CGT exemption, despite the property being sold more than two years after the deceased’s death. The ATO granted the extension, accepting that delays in probate and administration were outside the executors’ control. As the property remained the deceased’s main residence and was not income-producing, the beneficiaries can disregard any capital gain or loss on disposal.
1052497134106 25/03/2026	PSI - results test	Whether: the income you earned as a sole trader is personal services income (PSI); you are considered to be operating a personal services business (PSB) because you meet the results test under the ITAA 1997; and as a result, you can generally claim a reasonable deduction for wages paid to an associated person for administrative services (subject to reasonableness).
1052481306689 05/03/2026	Superannuation Guarantee - fare and travel allowance forming part of OTE	Whether a Fare and Travel Pattern Allowance (FTPA) paid to employees under an award should be included in their “ordinary time earnings” (OTE) for superannuation guarantee purposes.
1052465847672 26/02/2026	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 06/03/2026	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 17/06/2025	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 01/08/2025	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 15/07/2025	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 11/07/2025	Residency and employment income	Is the employment income received from your Australia employer assessable in Australia?
1052410926219 22/07/2025	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 10/06/2025	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 17/07/2025	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 21/07/2025	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 10/07/2025	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 11/07/2025	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 30/06/2025	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 14/07/2025	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 04/04/2025	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 07/03/2025	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 03/03/2025	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.
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 26/08/2024	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.