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Vol 35 No 9
02 Oct 2023

TIB October 2023


  • DEP110: Tax depreciation rate for gaming machines (electronic)

Operational position

  • OP 23/02: Commissioner’s operational position on professional directors and board members incorrectly registered for GST

Technical decision summaries

  • TDS 23/11: GST – input tax deduction and taxable activity
  • TDS 23/12: Amalgamation and liquidation

    Legal decision - case summary

    • CSUM 23/01: High Court dismisses judicial review of decision to decline application to amend assessments