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Vol 35 No 10
01 Nov 2023

TIB November 2023

Interpretation guideline

  • IG 23/01: Deductibility of software as a service (SaaS) configuration and customisation costs

Legal decisions - case summaries - recent case summary

  • CSUM 23/02: High Court dismisses application for company director to represent company at appeal hearing and strikes out appeal on procedural grounds
  • CSUM 23/03: Taxpayer successfully appeals from strike out of taxpayer’s challenge in the TRA


On page 38, a word is missing at the end of the first paragraph under 1. It should be read  "… to be appealed."

CSUM 23/03 has had several grammatical corrections. A paragraph has been added, titled "Appeal Period".