Vol 32 No 5
28 May 2020

TIB - June 2020

In this issue: COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020; EE002: Payments to employees for working from home costs during the COVID-19 pandemic; S63: Spreading of income and expenditure under an agreement for the sale and purchase of assets; Kilometre rates for the business use of vehicles for the 2020 income year; 2020 CPI adjustments to Standard-cost household service for childcare providers, Household boarding service providers, Short-stay accommodation, Square metre rate for the dual use of premises; Court of Appeal upholds High Court decision that clarifies when Commissioner’s Notice of Response is due following s 89K decision (case summary).


The first sentence at the top of page 3 reads:

For buildings acquired after the end of the 2010–11 income year...

This sentence should read:

For buildings owned at the end of the 2010–11 income year...