TIB - Vol 12- 2000
Vol 12 No 6 - June 2000
Items of interest include:
Binding rulings
- Supplies paid for in foreign currency - GST treatment. Public ruling - BR Pub 00/04
New legislation
- Fringe benefit tax - prescribed rate of interest
- Energy Efficiency and Conservation Act 2000
- Child Support (Reciprocal Agreement with Australia) Order 200
Legislation and Determinations
- Boat lift storage systems - general depreciation Determination DEP45
- National Average Market Values of Specified Livestock Determination 2000
Questions we've been asked
- Disputes procedures: the commencement and expiry dates of a “response period” Section 3(1) Tax Administration Act 1994 (TAA): Definition of “response period”
Legal decisions - case notes
- Whether objectors unincorporated bodies for the purposes of GST
- Whether late payment charge on insurance premiums was interest and taxable, or additional premiums and tax exempt
- GST on fees for administrative services;
- Commissioner not entitled on appeal to change basis on which assessments were made; Appellate court jurisdiction confined to case stated
- Whether taxpayer’s payment of accrued staff liabilities was a capital or revenue expense
Regular Features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Other issues this year
Vol 12 No 12 - December 2000
Vol 12 No 11 - November 2000
Vol 12 No 10 - October 2000 - Appendix
Vol 12 No 10 - October 2000
Vol 12 No 9 - September 2000
Vol 12 No 8 - August 2000
Vol 12 No 7 - July 2000
Vol 12 No 5 - May 2000
Vol 12 No 4 - April 2000
Vol 12 No 3 - March 2000
Vol 12 No 2 - February 2000
Vol 12 No 1 - January 2000
Vol 12 No 1 - January 2000 - Appendix
Date published: 14 Dec 2004
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