Federal Register of Legislation
Notice of Rulings 5 October 2022 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF RULING Ruling number Subject Brief description TD 2022/14 If a non-contingent liability to pay a specified amount is included in the cost base of your CGT asset under either subsection 110-25(2) or section 112-35 of the Income Tax Assessment Act 1997 and you deduct or can deduct that amount, does subsection 110-45(2) of that Act apply? This Determination describes when a non‑contingent liability to pay a specified amount is included in the cost base of a CGT asset. This Determination applies both before and after its date of issue.
NOTICE OF WITHDRAWAL Ruling number Subject Brief description TR 98/17 Income tax: residency status of individuals entering Australia This Ruling is being withdrawn from 6 October 2022.
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