myIR, payments and more
These items are about some specific issues relating to determinations.
This item clarifies that depreciation determinations made under the ITA 1994 continue to apply following the repeal of that Act.
This item clarifies the correct depreciation rate applying to those publications that provide an updating service and an annual consolidated version of that publication at the end of the year.
This item states that the anonymous version of the determination does not apply to anyone as such.
This item clarifies two issues in the depreciation determination for fishing nets: how to account for allowable deductions when fishing nets become unusable, and the allowable deductions for fishing lines.