ATO Rulings and Determinations
GPTKB entity
Statements (42)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tax guidance document
|
| gptkbp:access |
Publicly available
|
| gptkbp:binds |
gptkb:Australian_Taxation_Office
Taxpayers (in certain circumstances) |
| gptkbp:category |
Government publication
|
| gptkbp:challenge |
gptkb:Federal_Court_of_Australia
gptkb:Administrative_Appeals_Tribunal |
| gptkbp:covers |
gptkb:Fringe_Benefits_Tax
gptkb:Goods_and_Services_Tax gptkb:Capital_Gains_Tax Superannuation Income tax Other federal taxes |
| gptkbp:effect |
May protect taxpayers from penalties if relied upon in good faith
|
| gptkbp:firstIssueDate |
1986
|
| https://www.w3.org/2000/01/rdf-schema#label |
ATO Rulings and Determinations
|
| gptkbp:includes |
Class Rulings
Private Rulings Product Rulings Public Rulings Taxation Determinations |
| gptkbp:issuedBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:jurisdiction |
gptkb:Australia
|
| gptkbp:language |
English
|
| gptkbp:legalStatus |
May be legally binding
|
| gptkbp:notBindingOn |
Courts
|
| gptkbp:publishedIn |
ATO website
|
| gptkbp:purpose |
Provide interpretation of tax law
|
| gptkbp:referenceFormat |
CR (Class Ruling)
GSTD (GST Determination) GSTR (GST Ruling) MT (Miscellaneous Taxation Ruling) MTD (Miscellaneous Taxation Determination) PR (Product Ruling) SMSFD (Self Managed Super Fund Determination) SMSFR (Self Managed Super Fund Ruling) TD (Taxation Determination) TR (Taxation Ruling) |
| gptkbp:relatedTo |
gptkb:Australian_tax_law
|
| gptkbp:updated |
Ongoing
|
| gptkbp:bfsParent |
gptkb:ATO_Interpretative_Decisions
|
| gptkbp:bfsLayer |
6
|