| TIES number |
Date registered |
Issue description |
Current status |
Comments |
| 0001/2008
|
20/11/2008
|
Subsection 69-10(4) of the A New Tax System (Goods and Services Tax) Act 1999 refers to 'luxury car' as a defined term but the term is not defined.
|
Finalised
|
This issue has been resolved with the passage of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 which received Royal Assent on 3rd June 2010.
|
| 0002/2008
|
20/11/2008
|
Within a dental practice which retails natural medical supplements some sales are GST free if sold by the dentist while other sales are taxable if sold by a receptionist or in-house naturopath. This creates administrative problems.
|
Finalised
|
Out of Scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0003/2008
|
20/11/2008
|
A partial refund of the Luxury Car Tax may be available for primary producers or tourism operators. The requirements that must be met should be clarified.
|
Finalised
|
Out of Scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0004/2008
|
21/11/2008
|
Pay As You Go withholding is applied to 'cents per kilometre' allowance for employees when the rate is higher than the ATO rate for the motor vehicle deduction. Current year ATO rate is not released until March (i.e. 9 months into the income year).It should be released before the income year begins
|
Finalised
|
Out of Scope. The law is considered to be operating as intended.
|
| 0005/2008
|
24/11/2008
|
Department of Education Employment and Workplace Relations should use gross income for determining eligibility of self-employed carers to receive parenting payment.
|
Finalised
|
Out of Scope. The income test for self-employed parents wanting to claim a Parenting Payment is administered by the Department of Education, Employment and Workplace Relations.
|
| 0006/2008
|
25/11/2008
|
When using the opening and closing balances method for thin capitalisation calculations, can the closing balance of 2008 be different from the opening balance of 2009?
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0007/2008
|
26/11/2008
|
The ATO should deal with data and information matching in a more timely fashion.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0009/2008
|
26/11/2008
|
Payments that would otherwise be Eligible Termination Payments (ETPs) but are made more than 12 months after termination, and are assessable under section 83-295 of the Income Tax Assessment Act 1997, do not appear to be subject to Pay as You Go (PAYG) withholding.
|
Finalised
|
In Scope. This issue has been resolved with the passage of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 which received Royal Assent on 3rd June 2010.
|
| 0010/2008
|
27/11/2008
|
Issues of excessive duplication of documents requiring lodgement. For example the requirement to lodge annual GST returns/reports when the same data could be entered on an entity's annual tax return.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0011/2008
|
28/11/2008
|
Single mother returning to work because her child has reached age 7 is eligible for Newstart - return to work allowance. Changes to the single parent allowance mean that the individual is deprived of the single parent rebate, but only in certain circumstances.
|
Finalised
|
Out of scope. The single parent allowance and NewStart are administered by the Department of Human Services and Centrelink.
|
| 0012/2008
|
28/11/2008
|
Inability to cut and paste information from the Australian Business Register database to the Tax Agents Portal therefore requiring the re-keying of information.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0013/2008
|
28/11/2008
|
Problem with birth dates when adding clients in the Tax Agents Portal which generate numerous error messages.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0014/2008
|
28/11/2008
|
Most ATO forms use name fields in the order, Family Name and Given Name except when you add a client in the Tax Agent Portal. This causes confusion and inefficiencies.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0015/2008
|
28/11/2008
|
Problems in using Electronic Lodgement Service software.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0016/2008
|
28/11/2008
|
Inability of tax agents to quickly verify the bona fides of people working for debt collection agencies working on behalf of the ATO.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0017/2008
|
1/12/2008
|
Why does the expression 'superannuation interest' have a different meaning in each of the Income Tax Assessment Act 1997, the Family Law Act 1975 and the Superannuation (Unclaimed Money and Lost Members) Act 1999?
|
Finalised
|
Out of scope. The law is considered to be operating as intended.
|
| 0018/2008
|
2/12/2008
|
Can you deduct the fee on bank deposits over $1m under the Government's deposit guarantee?
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0019/2008
|
8/12/2008
|
Australians living overseas who receive an Australian superannuation pension or superannuation income should be treated as residents for tax purposes and be entitled to the tax-free threshold.
|
Finalised
|
Out of scope. This issue involves a major policy issue . The proposal would involve fundamental changes to the definition of resident.
|
| 0020/2008
|
8/12/2008
|
Inability of a 'child' of the deceased member to receive a reversionary pension.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0023/2008
|
12/12/2008
|
Where services/independent contractors receive grants from different government departments for specific purposes, their tax treatment is not made clear at the outset.
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0001/2009
|
16/01/2009
|
Commonwealth Superannuants with pre 1983 undeducted contributions may pay too much income tax on their super. The tax free component of their Superannuation may have been incorrectly calculated
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0002/2009
|
5/02/2009
|
Transitional tax treatment of consolidated groups after they undergo a restructure and interpose a new head company.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia. Addressed by updates to Section C8-1of the Consolidation Reference Manual available on ato.gov.au.
|
| 0004/2009
|
9/02/2009
|
Possible anomaly in the definition of equity capital in Section 995 and Section 820-920(3) of the Income Tax Assessment Act 1997
|
Finalised
|
Insufficient information provided to analyse the issue.
|
| 0006/2009
|
10/02/2009
|
Anomaly in relation to the definition of business finance in section 129-10 of A New Tax System (Goods and Services Tax) Act 1999.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0007/2009
|
12/02/2009
|
Capital gains tax: The roll-over treatment for compulsorily acquired assets does not preserve the main residence classification of an asset.
|
Finalised
|
This issue has been resolved with the passage of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 which received Royal Assent on 3rd June 2010.
|
| 0008/2009
|
15/02/2009
|
Capital Gains Tax: Suggestion that recently released ATO ID 2008/139 should be withdrawn because it is wrong at law.
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0009/2009
|
15/02/2009
|
Capital Gains Tax: Amend subsection 152-125(1)(a)(iii) in the small business concessions to ensure 'flow-through' of the 15-year exemption for gains on pre-CGT assets treated as post-CGT by Division 149 following a 50% or greater change in underlying ownership of the company or trust.
|
Finalised
|
In Scope. This issue has been addressed by the Tax Laws Amendment (2009 Measures No. 4) Act 2009 that received Royal Assent on 18 September 2009.
|
| 0010/2009
|
15/02/2009
|
Capital gains tax: when working out whether an entity meets the 20% significant individual test in the small business concessions.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0011/2009
|
13/02/2009
|
Treatment of tax agents where the Tax Agents Board has established that they have produced defective work.
|
Finalised
|
Out of scope. The Tax Agent Services Act 2008 that received Royal Assent on 26 March 2009 addresses issues such as this.
|
| 0012/2009
|
16/02/2009
|
Application of the residual test to leased vehicles as noted in Taxation Ruling IT 28, Taxation Determination TD 93/142 and ATO ID 2002/1004.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0013/2009
|
19/02/2009
|
BAS service providers cannot access a client's integrated statement using the ATO's BAS Service Provider Portal.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0014/2009
|
22/02/2009
|
Possible anomaly in Section 37AB of the Fringe Benefits Tax Assessment Act 1986 in relation to the manner in which employee contributions reduce the taxable value of the fringe benefit
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0015/2009
|
3/03/2009
|
Movement of death benefit amounts from Fund A to Fund B in relation to the Superannuation Industry (Supervision) Act 1993
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0016/2009
|
3/03/2009
|
Movement of a commutation amount of a pension between superannuation funds - Interaction between the Superannuation Industry (Supervision) Act 1993 and the Income Tax Assessment Act 1936.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0018/2009
|
13/03/2009
|
Inability to seek a review of private indirect tax ruling in relation to GST.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0019/2009
|
19/03/2009
|
The inability of Tax Agents to amend tax returns via the ATO's Electronic Lodgment Service (ELS).
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0020/2009
|
19/03/2009
|
The ATO does not accept a tax agent's signature on amended tax returns even though the agent has a signed authority form their client.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0021/2009
|
20/03/2009
|
Where a business has opted to report GST on an annual basis, there is no ability to opt out of that option at a later date.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0022/2009
|
31/03/2009
|
Charities and the application of the 'new residential premises' definition in section 40-75(2) of A New Tax System (Goods and Services Tax) 1999.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0023/2009
|
1/04/2009
|
Inability to complete, lodge and view annual GST Information Reports via the ATO's Electronic Lodgement Service (ELS) and the Tax Agent Portal.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0024/2009
|
31/03/2009
|
The 2008 TaxPack appears to contain an erroneous statement on page 26 in relation to superannuants and undeducted purchase price.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0025/2009
|
6/04/2009
|
The costs of ownership of an asset are excluded from the cost base if the asset was purchased before 20/08/1991, but allowed if the asset was purchased after that date.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0026/2009
|
7/04/2009
|
Extend the concessional treatment under section 292-100 of the Income ITAA 1997 for superannuation contributions relating to some CGT small business concessions so that it applies to deceased estates in a similar way to that allowed in the CGT small business concessions provisions themselves.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0027/2009
|
8/04/2009
|
Partnerships and shares - possible anomaly in relation to Section 122-135(1) of the Income Tax Assessment Act 1997.
|
Finalised
|
In scope. Refer to ato.gov.au. ATO ID 2010/114 - Capital gains tax: disposal or creation of assets by partners to a wholly-owned company. Published 7th May 2010.
|
| 0028/2009
|
17/04/2009
|
Application of s. 974-80 of the Income Tax Assessment Act 1997 to certain cross-border financing transactions.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0029/2009
|
17/04/2009
|
Taxation of Financial Arrangements - Application of Division 230 of the Income Tax Assessment Act 1997.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0030/2009
|
17/04/2009
|
Interpretation of section 820-310 of the Income Tax Assessment Act 1997 in relation to thin capitalisation.
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0031/2009
|
17/04/2009
|
Interest and debt deductions and the thin capitalisation regime.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0032/2009
|
17/04/2009
|
Application of s.215-10 of the Income Tax Assessment Act 1997 to certain situations involving Tier 1 capital by authorised deposit-taking institutions (ADIs).
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0033/2009
|
17/04/2009
|
Effect of solvency clauses on debt/equity treatment of certain Lower Tier 2 subordinated debt instruments - Division 974 of the Income Tax Assessment Act 1997.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0034/2009
|
17/04/2009
|
Upper Tier 2 subordinated debt instruments and the effect of Division 974 of the Income Tax Assessment Act 1997.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0035/2009
|
29/04/2009
|
Unit trusts and the application of the CGT Small Business Concessions.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0036/2009
|
6/05/2009
|
Certain employers operate employee share schemes where the employer company makes limited recourse loans to employees to acquire shares and charges interest on the loans. Division 247 of the ITAA1997 could apply to restrict the deduction that the employees can claim for the interest paid on the loan
|
Finalised
|
Out of Scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0038/2009
|
8/05/2009
|
The taxation of deferred annuities under the Income Tax Assessment Act 1997 (the Act).
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0039/2009
|
8/05/2009
|
Can the Legal Personal Representative of a deceased estate lodge a section 290-170 of the Income Tax Assessment Act 1997 notice seeking to claim a tax deduction for superannuation contributions made by the deceased?
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0040/2009
|
11/05/2009
|
Superannuation Simplification Legislation and the treatment of deferred annuities.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0041/2009
|
21/05/2009
|
Some Super Funds will not accept Electronic Funds Transfer. There is no requirement for Funds to accept a particular payment method.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0042/2009
|
28/05/2009
|
Discounted Capital Gains and the application of section 115-45. The notes after subsections 115-45(4) and (6) indicate that section 115-30 may affect the time when a company or trust is treated as having acquired a CGT asset which impacts on the entitlements to the CGT discount.
|
Finalised
|
This issue has been resolved with the passage of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 which received Royal Assent on 3rd June 2010.
|
| 0043/2009
|
28/05/2009
|
Monies paid to Superannuation Holding Account Special Account (SHASA) cannot be released to a person under 65 & permanently retired.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0044/2009
|
18/06/2009
|
Division 125 of the Income Tax Assessment Act 1997 allows entities to obtain capital gains tax (CGT) relief for a demerger. Not including capital gains from CGT event L5 in the roll-over relief provided in Subdivision 125-C appears to contradict the intended purpose of the demerger provisions.
|
Finalised
|
Out of scope. As the matter raises substantive policy questions, it goes beyond the scope of TIES.
|
| 0045/2009
|
25/06/2009
|
Capital Gains Tax event E4 and the retirement exemption on capital gains derived by a unit trust.
|
Finalised
|
This issue has been resolved with the passage of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 which received Royal Assent on 3rd June 2010.
|
| 0046/2009
|
7/07/2009
|
Where the purchasing party to a legal contract to buy a motor vehicle/Tax Invoice is governed by a 'trust agreement', the contract (source document) cannot be relied upon to meet eligibility for the small business tax break (investment allowance of 50%).
|
Finalised
|
Out of scope. The issue does not deal with taxation laws and, therefore, is outside the scope of TIES.
|
| 0047/2009
|
15/09/2009
|
Section 45-760 of the Income Tax Administration Act 1953 and companies exiting consolidated groups.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia. Addressed by updates to Sections B3-2 & C8-1of the Consolidation Reference Manual and fact sheet no 8586.
|
| 0048/2009
|
16/09/2009
|
Capital Gains Tax and the retirement exemption under section 152-305 of the Income Tax Assessment Act 1997
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0049/2009
|
25/09/2009
|
In the event a loan is made to a shareholder or an associate that would give rise to a deemed dividend under sections 109E(1) there appears to be a significant inequity in the way the quantum of the deemed dividend is calculated.
|
Finalised
|
Out of scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0050/2009
|
7/10/2009
|
Treatment of tax balances in relation to entry and exit from a tax consolidated group.
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0051/2009
|
13/10/2009
|
Service of director(s) penalty notices by ordinary post
|
Finalised
|
Out of scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0053/2009
|
9/11/2009
|
Issues with electronically lodged validation report - Stimulus package Tax Bonus
|
Finalised
|
Out of Scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0054/2009
|
11/11/2009
|
Capital Gains Tax event G1 and the retirement exemption on capital gains - See 0045/2009. Similar issue with a company.
|
Finalised
|
This issue has been resolved with the passage of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 which received Royal Assent on 3rd June 2010.
|
| 0055/2009
|
12/11/2009
|
Entitlement to a deduction for a contribution to a superannuation fund
|
Finalised
|
Out of Scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0058/2009
|
9/12/2009
|
Definition of Employee Share Scheme (ESS) Interest in a situation where a share is issued to a trustee of a discretionary trust
|
Finalised
|
Out of Scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
| 0060/2009
|
16/12/2009
|
Application of Employee Share Scheme rules to the Franchisee Incentive Option Plan
|
Finalised
|
Out of Scope. This issue involves a major policy issue that is outside the scope of TIES.
|
| 0001/2010
|
21/01/2010
|
Deductibility of personal super contributions of resident taxpayers earning foreign employment income
|
Finalised
|
Out of Scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0003/2010
|
25/02/2010
|
Under current legislation, members cannot lodge a section 82AAT notice (ITAA 1936) in relation to personal superannuation contributions made prior to 1 July 2007
|
Finalised
|
Out of Scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0004/2010
|
1/03/2010
|
The term "effective date" started to appear on the portal and is now appearing on Notices of Assessment. It is not a common term and as such it requires an "explanation".
|
Finalised
|
Out of Scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information.
|
| 0005/2010
|
8/03/2010
|
SMSFR 2009/1 and the pronouncement made in that ruling that a water licence (formerly water right) owned by a Self Managed Superannuation Fund is an in house asset if it is leased to a related party.
|
Finalised
|
Out of Scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0008/2010
|
16/04/2010
|
Electronic lodgement of quarterly instalment activity statements with a TFN identifier and no ABN.
|
Finalised
|
Out of scope. This issue seeks advice on current ATO business systems. The ATO provides mechanisms, through ATO Complaints to deal with these issues. See www.ato.gov.au for more information
|
| 0009/2010
|
12/05/2010
|
A New tax System (Goods and Services Tax) Act 1999 -Section 38-250.. The ATO's administrative approach to the subparagraph involves unreasonable compliance costs and risk for charitable institutions and compliance and administrative risk to the ATO.
|
Finalised
|
Out of Scope. The law is currently operating as intended by the Parliament of Australia.
|
| 0011/2010
|
5/07/2010
|
Income Tax Assessment Act 1997 Section 83A. The wording of the legislation is inconsistent with the intention as set out in the Explanatory Memorandum.
|
Finalised
|
Out of scope. This issue seeks advice on the application of the current law to individual circumstances. The ATO provides mechanisms to obtain interpretive advice. See www.ato.gov.au for more informat
|
