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This standard practice statement (SPS) sets out the factors that the CIR will take into account when forming an opinion as to whether a taxpayer has made a full voluntary disclosure to the CIR of all the details of a tax shortfall. In particular this SPS provides detailed discussion on the four essential elements of a voluntary disclosure. That is, that a voluntary disclosure:
Comment deadline: 31 January 2019
ED0201 - PDF format (470kb | 22 pages)
This Question We’ve Been Asked deals with the requirements for claiming income tax deductions for payments to spouses, partners, or other family members for services they provide to businesses or other income earning activities. It reminds taxpayers that to claim deductions: the family member must provide services to the business; the amount paid must not be excessive, and if the family member is a spouse or partner, the Commissioner's prior approval for a deduction is required unless the business is run though a company (s DC 5 of the ITA 2007). The item sets out the kinds of evidence that may be relevant to show the family member provided services to the business.
Comment deadline: 21 December 2018
PUB00311 - PDF format (382kb | 5 pages)
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