TIB - November 1997

Legislation and determinations

• Trailers (class TD – over 10 tonnes) – when rented for periods of 1 month or less Depreciation Determination DEP29
• Schedule of items omitted from depreciation schedule – Depreciation Determination DEP30)
• Wind turbine generators – draft depreciation determination
• Copyright in sound recordings – draft depreciation determination

Interpretation guidelines

• “Sham” – meaning of the term

Binding rulings

• Importers and GST input tax deductions (BR Pub 97/10)
• Rural rental property owners – liability to register for GST (BR Pub 97/11)
• Colonial Mutual Life Assurance Society Ltd’s shares and options for policyholders (BR Prd 97/76) .