TIB - February 2001

Binding rulings

• Product Ruling – BR Prd 00/09
• Product Ruling – BR Prd 00/14
• Product Ruling – BR Prd 00/15
• Product Ruling – BR Prd 00/16
• Product Ruling – BR Prd 00/17
• Product Ruling – BR Prd 00/18

New legislation

• Student Loan Scheme Amendment Act (No 2) 2000

Legislation and determinations

• Livestock values – 2001 national standard costs for specified livestock
• National standard costs for specified livestock determination 2001

Questions we’ve been asked

• Qualifying foreign private annuity exemption from the Foreign Investment Fund regime
• Tourism service providers’ payments made to tour guides or drivers – the income tax liability of those parties and the tour operator employing the guide or driver

Legal decisions – case notes

• Whether anti-avoidance provisions of the accruals rules apply to gifts made to trusts by the respondent
• Whether profit on sale of properties assessable income