Tax R & D : TR 98/17 - 23 and SST 014
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Publication date: 01 Feb 99
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This articles summarises recent new rulings. They cover topics such as the Commissioner's interpretation of the ordinary meaning of the word "resides" within the definition of residents in the 1936 Act (TR 98/17). TR 98/18 deals with section 218 notices and sales of secured property. TR 99/19 PPS deduction examptions, TR 99/20 PPS deductions in variation certificates, TR 99/21 withholding tax implications of cross border leasing, TR 99/22 linked/split loan facilities, TR 99/23 on mining exploration and SST/014 on structural building units and architectural building units.
Author profile:TAXATION INSTITUTE OF AUSTRALIA
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