Vol 14 No 6
Issued
01 Jun 2002

TIB - June 2002

New legislation

  • Deemed rate of return for foreign investment fund rules
  • Fringe-benefit tax: prescribed rate of interest on low-interest, employment-related loans

Legislation and Determinations

  • National Average Market Values of Specified Livestock Determination 2002
  • Prints (including Limited Edition prints), Paintings, and Drawings
  • Draft General Depreciation Determination

Legal decisions – case notes

  • GST on services provided to international students
  • GST refund payable to struck-off company
  • GST payable to Mortgagee ahead of Commissioner