TIB - June 2020
COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020
Legislation and determinations
- 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 adjustment to DET 09/02: Standard-cost household service for childcare providers
- 2020 CPI adjustment to DET 19/01: Household boarding service providers
- 2020 CPI adjustment to DET 19/02: Short-stay accommodation
- 2020 CPI adjustment to OS 19/03: Square metre rate for the dual use of premises
Legal decisions – case summaries
Court of Appeal upholds High Court decision that clarifies when Commissioner’s Notice of Response is due following s 89K decision
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...