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Vol 35 No 4
01 May 2023

TIB May 2023


  • EE004: Tax treatment of reimbursing payments made to employees who work from home and/or payments made for an employee’s use of personal telecommunications tools and/or usage plans in their employment
  • DET 23/01: Amortisation Rates for Landfill Cell Construction Expenditure
  • AE 23/01: Participating jurisdictions for the CRS applied standard

Questions we've been asked

  • QB 23/03: Income Tax – Donation tax credits and payments made by parents to childcare centres
  • QB 23/04: Goods and Services Tax – Payments made by parents to childcare centres

Technical decision summaries

  • TDS 23/02: Assessability of unexplained amounts, interest deductions and shortfall penalties
  • TDS 23/03: Income tax: Timing of income and expenditure


TDS 23/02 has a legislative reference correction in Paragraph 5, second bullet point. It should read, "whether the Taxpayer was entitled to interest deductions under ss DA 1 and DB 6 of the ITA;"