Public rulings 2006
Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee
Ruling Number: BR Pub 06/02
This ruling is a reissue of Public Ruling BR Pub 01/03, issued on 10 April 2001. Any changes between this ruling and the previous ruling are only inteded to assist the reader's understanding and reflect the new terminology used in the Income Tax Act 2004.
Ruling applies from: 1 January 2006 for an indefinite period
BR Pub 06/02 - RTF format (239kb | 13 pages)
BR Pub 06/02 - PDF format (125kb | 13 pages)
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Other rulings this year
- BR Pub 06/01 - Debt factoring arrangments and GST
- BR Pub 06/03 - Importers and GST input tax deductions
- BR Pub 06/04 - "Paid-up capital amount" definition: section CD 32(4)
- BR Pub 06/05 - Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings
- BR Pub 06/06 - Employment Court awards for loast wages or other remuneration - employers' liability to make tax deductions
Date published: 18 Jan 2007
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