Vol 3 No 4
Issued
01 Dec 1991

TIB - December 1991

  • National Superannuation
  • GST treatment of allowances paid to employees
  • Correction - Tax Simplification dates
  • Accrual Determinations recently signed by the Commissioner
  • Goods and Services Tax on Fringe Benefits
  • Deduction of provision for long service leave - TRA case
  • Employment status of owner/driver carriers
  • Harbour Boards/Port Companies - depreciation on tugboats
  • Accrual Regime - contingent and non-contingent payments relating to financial arrangements
  • Fringe Benefit Tax - Prescribed Rate of Interest