TIB - Vol 16 - 2004
Vol 16 No 2 - March 2004
Items of interest include:
This month's opportunity for you to comment
Binding rulings
- Supplies paid for in foreign currency - GST treatment Public ruling - BR PUB 04/01
- Commentary on Public ruling BR PUB 04/01 Product ruling - BR PRD 04/01
New legislation
- Fringe benefit tax - prescribed rate of interest on low-interest, employment-related
loans - Student loan scheme - repayment and interest write-off threshold & interest
rates for 2004-05 - Taxation (Disaster Relief) Act 2004
Legal decisions - case notes
- Novel reason for finding CART is charitable after all
(Latimer & Ors for the) Crown Forest Rental Trust v CAR - Application for discovery refused
TRY decision 008/04 - Child support judicial review unsuccessful
Sonny Shaw v CAR - Transfer allocation allowed
Deep-sea Seafood (No. 1) Ltd & Ors v CAR - Are natural persons taxable
D Keighley v CAR (Appeal)
Standard Practice Statement
- Promoter penalties IR-SPS IN 290
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Date published: 14 Dec 2004
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