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Vol 32 No 3
02 Apr 2020

TIB - April 2020

New legislation

  • Taxation (Use of Money Interest Rates Setting Process) Amendment Regulations 2020
  • Tax Administration (Direct Credit of Refunds of Excess Financial Support and Student Loan Payments) Order 2020

Legislation and determinations

2020 International Tax Disclosure Exemption ITR31

Interpretation statement

IS 20/01: Income tax – treatment of the receipt of lump sum settlement payments

Standard practice statement

SPS 20/02: Loss offset elections between group companies

Legal decisions – case impact statement

Court of Appeal decides forgiveness of debt can be a charitable gift qualifying a taxpayer for donation tax credit