Issued
2018

Volumes 91-100

Completed reviews of Public Information Bulletins Volumes 91 (Sep 1977) to 100 (Sep 1979).

PIB Volume 91, September 1977
The following items have no current application and will not be republished:
Page 7 Interest from building societies

 

PIB Volume 92, December 1977
The following items have no current application and will not be republished:
Page 2 Valuation of trading stock for tax purposes
Page 5 Superannuation funds  
Page 7 Retrospective action on taxation
Page 7 Abridged estate duty accounts
Page 7 Stock sold - owners account balance date
Page 8 Increased exports incentive scheme
Page 9 A guide to NRWT
The following item has been updated and republished:
Page 2 Allowances - shearers and shed hands, as QB 18/13 Income tax – what is the tax treatment of allowances paid and benefits provided to farm workers?

 

PIB Volume 93, June 1978
The following items have no current application and will not be republished:
Page 3 Casual agricultural workers tax rate change
Page 4 Increased exports incentive scheme
Page 5 Safety cabs on tractors
Page 6 Accounting for farming estates
Page 6 Hire purchase inducements
Page 7 Losses on commercial bills
Page 8 Travelling expenses between two places of income production
This volume included commentary relating to the following legislation:
Page 2 Income Tax Amendment Act 1978

 

PIB Volume 94, October 1978
The following items have no current application and will not be republished:
Page 2 Business tax incentives

 

PIB Volume 95, September 1978
The following items have no current application and will not be republished:
Page 1 Hubodometers - deduction for cost of purchase and fitting
Page 1 Labour only contractors - deduction of withholding tax
Page 2 Superannuation and pension fund contributions exceed allowable limit
Page 2 Qualifying donations
Page 2 Accounting for farm estates - tax treatment of farm sundries

 

PIB Volume 96, October 1978
This volume included commentary relating to the following legislation:
Page 1 Parliamentary election day workers
Page 1 Gift duty - payments between group companies
Page 2 Date of lodging objections to assessments
Page 2 Estate duty - does a home on partnership property qualify for matrimonial home allowance?
Page 2 Superannuation funds
Page 3 Increased exports incentive - processed meat
Page 4 Interest - the basis for returning as income

 

PIB Volume 97, December 1978
The following items have no current application and will not be republished:
Page 1 Export market development expenses
Page 2 Farm vendor mortgage scheme
Page 3 Non-registered bearer note issues
Page 3 Special exemption - life insurance policies owned by a family trust
Page 4 Employees of overseas firms - tax deductions

 

PIB Volume 98, April 1979
The following items have no current application and will not be republished:
Page 2 1978 Legislation - depreciation allowance on motor cars
Page 4 Increased exports incentive scheme
Page 5 Mortgage interest on the sale and purchase of a private dwelling
Page 6 Stock sold - owners account balance date

 

PIB Volume 99, July 1979
The following items have no current application and will not be republished:
Page 1 Exemption from conveyance duty for certain family homes
Page 2 Four wheel drive station wagons
Page 3 Losses offset among group companies (Section 191(5) of the Income Tax Act 1976)
Page 4 Tax arrears procedures

 

PIB Volume 100, September 1979
This volume included commentary relating to the following legislation:
Page 15 Income Tax Amendment Act 1979