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BR Pub 17/01 - BR Pub 17/02
Issued
30 Jan 2017
Effective
This Ruling will apply for an indefinite period from the first day of the 2017/18 income year.

Income tax - treatment of unclaimed amounts of $100 or less; Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust.

The rulings consider when unclaimed monies of less than $100 received in the course of business are derived as income. Apply 2017/18 tax year onwards.

Rulings:

BR Pub 17/01

BR Pub 17/02

BR Pub 17/01 - BR Pub 17/02: Income tax - treatment of unclaimed amounts of $100 or less
pdf - 397.34 KB - 22 pages
Reference
BR Pub 17/01 - BR Pub 17/02
Issued
30 Jan 2017
Effective
This Ruling will apply for an indefinite period from the first day of the 2017/18 income year.
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