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Vol 33 No 3
06 Apr 2021

TIB - April 2021

New legislation

  • Taxation (Income Tax Rate and Other Amendments) Act 2020
  • Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021
  • The COVID-19 Resurgence Support Payments Scheme (March 2021) Order 2021


  • 2021 International Tax Disclosure Exemption ITR32
  • EE002B: Variation to Determination EE002A - Payments to employees for working from home costs

Product ruling

  • BR Prd 21/01: Harbour Fund II GP Limited

Commissioner’s statement

  • CS 21/01: Income tax treatment of facilitation payments to farmers and debt remission on settlement of a loan