In addition to potential advice and guidance currently open for consultation, it plans to seek formal comment on the following items in June and July 2022.
The list includes the [4002] Self-managed super funds – interests in another entity
[4030] Water rights in June.
From July the ATO will be seeking consultation on:
[3932] Taxing US and UK resident financial institutions under US and UK taxation conventions
[3949] Collection and recovery of disputed debts
[4023] Excise refund scheme – meaning of “legally and economically independent”
[4032] GST and tax law partnerships
[4039] Commissioner’s discretion to determine that an entity does not control another entity
If you would like us to consult on a specific issue or topic, complete our Matter for consultation form.
