Vol 25 No 5
Issued
01 Jun 2013

TIB - June 2013

New legislation

  • Child Support Amendment Act 2013
  • Student Loan Scheme Amendment Act 2013

Legislation and determinations

  • CPI Adjustment 13/01 for Determination DET 09/02: Standard-cost household service for childcare providers
  • CPI Adjustment 13/02 for Determination DET 05/03: Standard-cost household service for boarding service providers
  • National average market values of specified livestock determination 2013

Questions we’ve been asked

  • QB 13/01: Depreciation of commercial fit-out

Items of interest

  • 2013 Review of the Commissioner’s motor vehicle mileage rate delayed

Legal decisions – case notes

  • Summary judgment application
  • Abusive tax position taken when making a family assistance claim
  • Child support primary obligation is children