TIB - Volume 21 - 2009

Tax Information Bulletin Vol 21 No 4 - June 2009

Public ruling BR Pub 09/02: Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability

DET 09/02: Standard-cost household service for childcare providers
FDR 2009/1: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (AMP future directions international bond fund)
FDR 2009/2: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund)
CPI Adjustment - CPI 09/01 for Determination DET 05/03: Standard-cost household service for boarding service providers
National average market values of specified livestock determination 2009

TRA allows deduction for GST input tax on legal services provided in Trusts
Interlocutory application for stay of liquidation proceedings pending judicial review dismissal
Expenditure must be significantly in connection with determination of assessable income
Scope of judicial review limited in tax cases