ATO Publications released - January 25, 2012

Non-Profit News Service No. 0359 - GST determination released about accommodation bond retention amounts and accommodation charges
Jan 2012. We have published Goods and Services Tax Determination GSTD 2011/4 Goods and services tax: Are accommodation bond retention amounts or accommodation charges paid, by residents of an aged care facility considered a GST-free supply?

eLink 01/12
Bulletin to inform tax professionals of the most recent updates to ato.gov.au including lead article titled 'Successful processing system upgrade for PAYG and FBT instalments'. Issued 11 January 2012.

RBAS - Revised activity statement
This sample document is used by taxpayers to revise earlier activity statements. NAT 3233.

System maintenance and issues
This page contains scheduled downtime and details of issues currently affecting our online services.

Primary production elections and the Commissioner's discretion regarding disentitling events
This fact sheet outlines the Commissioner's discretion to disregard certain disentitling events that would otherwise trigger the assessment of certain income for a primary production trust.

Non-Profit News Service No. 0358 - Private ancillary fund model trust deed updated
Jan 2012. The model trust deed for private ancillary funds has been updated to incorporate changes since the last version issued in February 2010.

Online security
Contains important information about your online security and is constantly updated with examples of the latest ATO related scams.

Non-Profit News Service No. 0357 - New products released for public ancillary funds
Jan 2012. We have released new products explaining the new requirements for public ancillary funds (public AFs) that started on 1 January 2012. Transitional arrangements for public AFs endorsed on or before 31 December 2011 are also explained.

Valuation issues paper
Outlines some of the issues identified with valuations and the ATO's position when these issues occur.This paper has been prepared in collaboration with the Australian Property Institute and the Australian Valuation Office.

Simplified imputation: Franking deficit tax liability and franking deficit tax offset - consolidation specific matters
This fact sheet explains the rules to allow franking deficit tax (FDT) to be offset against a liability for income tax in certain specific circumstances.

Taxability of disaster relief payments 2011-12
If you received a natural disaster relief payment during 2011-12, you need to understand how it may affect your tax.

PAYG withholding for labour hire or on-hire firms - questions and answers
Questions and answers regarding PAYG withholding for labour hire or on-hire firms.

Pre-filling service - Tax Agent Portal
The pre-filling service document has been updated to reflect current issues and add a tip about calculating ATO interest.

Guide to tax for families
The Australian tax system offers a range of tax benefits to support families, including income tax offsets and the education tax refund. Family members should also be aware of the implications of investing on behalf of children and making contributions to their spouse's superannuation.