Vol 32 No 5
Issued
28 May 2020

TIB - June 2020

New Legislation

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

Corrections

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...