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