01 May 08 3 AddendaOn 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?