Vol 13 No 2
Issued
01 Feb 2001

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