T a x  T e c h n i c a l  –  M o n t h l y  N e w s

– November 2017 Developments –

This is a collection of developments in Australian tax law and practice that occurred in November 2017
which aims to be relevant to tax practitioners.[i]

Compiled By

F John Morgan
A member of the Victorian Bar (www.FJMtax.com)

Table of Contents

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ACTS, BILLS AND ANNOUNCEMENTS

Acts, Bills & Draft Legislation

Announcements

BASE EROSION & PROFIT SHIFTING (BEPS)

CASES AND APPEALS

High Court

Full Federal Court

Federal Court

Administrative Appeals Tribunal (AAT)

Other Courts & Tribunals

Appeals

COMMISSIONER’S PUBLICATIONS & NEWS

Decision Impact statements

Rulings

Determinations

 

Law Companion Guides

Class Rulings & Product Rulings

ATO Interpretative Decisions

Practice Statements

Practical Compliance Guides

Tax Alerts

Other ATO news or statements

GST DEVELOPMENTS

Legislation & Announcements (GST)

Treasury Laws Amendment (2017 Measures No 2) Regulations 2017 – to streamline the GST ‘tourist refund scheme’ and to exempt the Defence Industry science and technology charity: MITRE from income tax

Cases (GST)

Rulings, Etc. (GST)

SUPERANNUATION DEVELOPMENTS

Legislation, Announcements etc. (Super)

Cases (Super)

Rulings & Other things (Super)

AUSTRALIAN CHARITIES & NOT-FOR-PROFITS (ACNC) SECTOR

BOARD OF TAXATION

EXTERNAL SUPERVISORS – IGT, JCPAA & ANAO etc.

TAX PRACTITIONERS BOARD & LEGISLATION

Mendonca and Tax Practitioners Board – AAT held it had no jurisdiction to review Board’s decision not to investigate a complaint – as it did not relate to ‘tax agent services’

STATE TAXES

Legislation & Announcements (State)

Cases (State)

 

Rulings & Other (State)

OTHER DEVELOPMENTS


[i]           Sources – abbreviations: ‘ATOlpr’: ATO Legal Professions Relationships emails; ‘IT’: Inteliconnect Tracker (CCH); ‘LCA’: Law Council of Australia; ‘LTN’: Latest Tax News (Thomson Reuters); ‘Sievers’: Chris Sievers’ GST post (www. http://chrissievers.com); ‘TBA’: Tax Bar Association Newsletter; TX: Tax Week (Thomson Reuters); ‘Vine’: The Tax Institute’s Tax Vine.

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