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TIB - Volume 13 - January 2001 to December 2001

Vol 13 No 8 - August 2001

In this issue:

Binding rulings

  • Product ruling - BR Prd 01/16

Legislation and determinations

  • Dairy farm milking shed building, plant & machinery - Draft General Depreciation Determination

Questions we've been asked

  • Funeral expenses paid by funeral directors in connection with funeral arrangements - Goods and Services Tax Act 1985 - section 60(2) - supply to an agent

Legal decisions - case notes

  • Whether payment in settlement of a claim was capital or revenue - TRA022/00 Decision Number: 006/01
  • Whether interest on mortgage payments deductible - Borlase v CIR
  • Tax avoidance arrangement - Commissioner's assessment valid - CIR v Dandelion Investments Ltd
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Date published: 14 Dec 2004

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