What does an ATO ID mean in law?
An ATO interpretative decision (ATO ID) is an edited version of a decision we have made on an interpretative matter and gives an indication of how we might apply a provision of the law. We produce ATO IDs to help us apply the law consistently and accurately.
When does the ATO come out with new guidance?
Find law, interpretations and policy that the ATO uses when making decisions. We’ve added information to help you use this database. See the options now available under the Help menu on the left. ATO advice and guidance scheduled to issue in the week commencing 30 August 2021.
Is it a smart decision to own a cobia boat?
Welcome to the Cobia Crew. Congratulations, owning a Cobia is a smart decision. Cobia owners have one thing in common … when it comes to choosing a boat they know they’ve made a very smart decision. That’s why you’ll constantly see them fishing miles offshore or loaded up and ready to embark on a weekend getaway.
What kind of boat is the cobia 21 Bay?
The Cobia 21 Bay is based off of the proven Pathfinder 2200V hull with the same pop-up rear jump seats as the popular Pathfinder 2200 TRS model. This is the last 2015 Cobia 21 Bay left in stock that is heavily discounted to move.
Which is the Authorised Version of TD 2016 / 19?
Please note that the PDF version is the authorised version of this ruling. There is a Compendium for this document: TD 2016/19EC . This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.
What was the High Court decision in Bamford and Anor v Commissioner of taxation?
As the High Court recognised in Commissioner of Taxation v. Phillip Bamford & Ors; Phillip; Bamford & Anor v. Commissioner of Taxation, [6] a trust’s ‘income’ and ‘net income’ are two subject matters which do not correspond. [7] ‘