Public rulings 2005
Dispositions where the transferor reserves or retains a benefit or advantage in real property - gift duty and income tax implications
Ruling Number: BR Pub 05/02 - 05/10
These nine rulings are essentially the same as the previous public rulings BR Pub 02/02 – 02/10. They cover both the income tax and gift duty implications of similar but separate arrangments. A single commentary applies to all nine rulings.
Ruling applies from: From 1 April 2005 for an indefinite period.
BR Pub 05/02 - 05/10 - RTF format (644kb | 62 pages)
BR Pub 05/02 - 05/10 - PDF format (287kb | 62 pages)
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Other rulings this year
- BR Pub 05/01 - Bad debts - writing of debts as bad for GST and income tax purposes
- BR Pub 05/11 - Tertiary student association fees
- BR Pub 05/12 - Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings
- BR Pub 05/13 - Directors' fees and GST
- BR Pub 05/14 - "Anything occurring on liquidation" when a company requests removal from the Register of Companies
Date published: 05 Dec 2006
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