Vol 13 No 3
Issued
01 Mar 2001

TIB - March 2001

Binding rulings

  • Product Ruling - BR Prd 01/01
  • Product Ruling - BR Prd 01/02
  • Product Ruling - BR Prd 01/03
  • Product Ruling - BR Prd 01/04

Legislation and determinations

  • Partnership income – ACC residual claims levy – classification by partners

Legal decisions – case notes

  • Unsuccessful appeal against Commissioner’s assessments
  • Whether the taxpayers’ expenditure in relation to specific quarries was capital
  • Amended Assessments issued under section 113 Tax Administration Act 1994 in respect of 1994 income year invalid

Correction to previous item

  • Amounts remitted to be gross income