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

Determinations

• 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