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01 May 08 3 Addenda

On 30 April 2008, the ATO issued Addenda to the following Rulings and Determination:

- IT 333A1 Expenditure on spare parts and consumable stores. Whether deduction allowable on usage basis or in year of purchase

- IT 363A2 Mining company: application of Division 330 to principal and sub-contractors engaged in mining operations

- TD 2003/28A1 Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to (a) a mere object; or (b) a default beneficiary?

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