Vol 33 No 2
Issued
24 Feb 2021

TIB - March 2021

New legislation

Order in Council: the Tax Administration (Reportable Jurisdictions for the Application of CRS Standard)Amendment Regulations 2021

Determinations

  • Determination FDR 2021/01 – A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (HSBC Global Liquidity Funds plc: HSBC US Dollar Liquidity Fund - Class H (Distributing) Shares)
  • Special Determination 27B: Convertible Notes in Respect of a Limited Partnership Interest
  • Special Determination 28B: Application of the Financial Arrangements Rules to the Design and Construction Phase in a Public-Private Partnership
  • Special Determination 29B: Application of the Financial Arrangements Rules to a Public-Private Partnership
  • National standard costs for specified livestock 2021

Interpretation statement

IS 21/01: GST and agency

Question we've been asked

QB 21/01: Income tax - monthly retirement payments from the United Nations Joint Staff Pension Fund

Legal decision - case summary

CSUM 21/05 – Appeals by Chesterfields Preschools Ltd dismissed by the Court of Appeal