T a x T e c h n i c a l – M o n t h l y N e w s
– September 2017 Developments –
This is a collection of developments in Australian tax law and practice that occurred in September 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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You are free to use this material, provided you include a link back to the article on this site.
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
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Appeals
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COMMISSIONER’S PUBLICATIONS & NEWS
Decision Impact statements
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Rulings
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Determinations
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Law Companion Guides
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Class Rulings & Product Rulings
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ATO Interpretative Decisions
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Practice Statements
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Practical Compliance Guides
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Tax Alerts
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Other ATO news or statements
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GST DEVELOPMENTS
Legislation & Announcements (GST)
Cases (GST)
Rulings, Etc. (GST)
SUPERANNUATION DEVELOPMENTS
Legislation, Announcements etc. (Super)
Cases (Super)
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Rulings & Other things (Super)
AUSTRALIAN CHARITIES & NOT-FOR-PROFITS (ACNC) SECTOR
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BOARD OF TAXATION
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EXTERNAL SUPERVISORS – IGT, JCPAA & ANAO etc.
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TAX PRACTITIONERS BOARD & LEGISLATION
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STATE TAXES
Legislation & Announcements (State)
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Cases (State)
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Rulings & Other (State)
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OTHER DEVELOPMENTS
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[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.