TIB - April 2012

Legislation and determinations

Determination DEP81: Fertiliser storage facilities and remedial matters relating to the depreciation of buildings and grandparented structures
Provisional depreciation rate for dairy plant dry store buildings
Provisional depreciation rate for automated milking system 2012
International tax disclosure exemption ITR23

Questions we’ve been asked

QB 12/02: Income tax – treatment of quad bikes for depreciation purposes

Legal decisions – case notes

Court of Appeal denies automatic right of appeal
Leave given to determine appeal
Determination of tax residency

Corrections

In the item “2012 International tax disclosure exemption ITR23”, on page 10, the year of application was incorrectly given as 2011. The ITR23 applies to the income year corresponding to the tax year ended 31 March 2012.

Vol 24 No 3: tib-vol24-no3

pdf - 297.80 KB - 20 pages

Reference

Vol 24 No 3

Issued

01 Apr 2012