TIB August 2023

New legislation

• Public Act 2023/27 - Child Support (Pass On) Acts Amendment Act 2023 – Special report

Ruling

• BR PUB 23/08: Goods and Services Tax – Payments made by parents to state and state integrated schools

Interpretation statements

• IS 23/05: GST – Section 5(6D): Payments in the nature of a grant or subsidy
• IS 23/06: Income tax – Government payments to businesses (grants and subsidies)
• IS 23/07: GST – Court awards and out-of-court settlements

Technical decision summary

• TDS 23/08: GST input tax deductions and output tax liability