Tax R & D : TR 1999/11 - 12, TD 1999/36 - 42, STD 1999/4
Publication date: 01 Oct 99
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
This article summarises new rulings for September 1999 and cover such topics as assessment of interest paid in advance, Deductibility of expenses for GST implementation, salary continuance benefits, principle of mutuality, capital gain or loss content of attributable income, benchmark interest rate, what is an "antique" for CGT purposes, Value of goods taken from stock for private use, line of credit facilities, Valuation of tax advantaged computer programs
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TAXATION INSTITUTE OF AUSTRALIA
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