Today [Wed 27.6.2018], the ATO issued an Addendum to Taxation Ruling TR 2005/8, its ruling on the government services articles in Australia’s tax treaties. The ruling is amended to:
- incorporate the revised DTA between Australia and Germany, which came into force on 7 December 2016;
- remove outdated guidance concerning s 23AG of the ITAA 1936; and
- remove the attachments to the ruling, which are out of date.
DATE OF EFFECT: The amendments apply from 27 June 2018.
FJM 30.8.18
[LTN 121, 27/6/18; Tax Month – June 2018]