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Tax R & D : TR 99/3 and STD 99/1

Published on 01 Apr 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article summarises 2 rulings. TR 99/3 applies to users who use cars to produce assessable income, and STD 99/1 sets out the ATO view on what goods are AC adaptors so that they might be classified as adaptors and exempt from sales tax.

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TAXATION INSTITUTE OF AUSTRALIA

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