Public rulings 2000
Associated persons test - timing in relation to gross income derived from the sale or other disposition of land
Ruling Number: BR Pub 00/05
This ruling discusses the timing of the associated persons test for gross income derived from sale or other disposition of land.
Ruling applies from: 1 July 2000 to 30 June 2003.
BR Pub 00/05 - RTF format (105kb | 10 pages)
BR Pub 00/05 - PDF format (58kb | 10 pages)
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Other rulings this year
- BR Pub 00/01 - Commissions received by life agents on own policies and family policies - income tax implications
- BR Pub 00/02 - Discounts enjoyed by life agents and their families on life policy premiums - fringe benefit tax implications
- BR Pub 00/03 - Bad debts - writing off debts as bad for GST and income tax purposes
- BR Pub 00/04 - Supplies paid for in foreign currency - GST treatment
- BR Pub 00/06 - Advertising space and advertising time supplied to non-residents - GST treatment
- BR Pub 00/07 - Debt factoring arrangements and GST
- BR Pub 00/08 - Charitable organisations and fringe benefit tax (FBT)
- BR Pub 00/09 - Directors' fees and GST
- BR Pub 00/10 - "Cost price of the motor vehicle" - meaning the term for fringe benefit tax (FBT) purposes
- BR Pub 00/11 - Directors' fees and GST
- BR Pub 00/12 - Lease surrender payments received by a landlord - income tax treatment
Date published: 05 Dec 2006
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