ATO Rulings

    Comprehensive summaries and practical analysis of Australian Taxation Office rulings including Taxation Rulings (TR), Goods and Services Tax Rulings (GSTR), and Self-Managed Superannuation Fund Rulings (SMSFR).

    TR 2019/1 – When Does a Company Carry on a Business?

    ATO Ruling

    TR 2019/1 explains the ATO's approach to deciding whether a company conducts a business for specified small-business provisions.

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    Australian Tax

    Explore Australian income tax, GST, CGT and trust questions with Cassandra's tax research AI. Frame the facts, examine ATO positions and prepare a working analysis.