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Vol 31 No 7
01 Aug 2019

TIB - August 2019

New legislation

Use-of-money interest rates change

Binding rulings

  • BR Pub 19/01: Income tax – salary and wages paid in crypto-assets
  • BR Pub 19/02: Income tax – bonuses paid in crypto-assets

Questions we’ve been asked

  • QB 19/10: Donations: What is required to establish and maintain a fund under s LD 3(2)(c) of the Income Tax Act 2007?
  • QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

Interpretation statement

IS 19/03 - Income tax - exempt income of non-resident entertainers

Operational statement

OS 19/03: Square metre rate for the dual use of premises