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Dr Michael Dirkis FTIA attended the ATO Primary Production Industry Forum meeting on Thursday 28 May 2009. The ATO provided updates on the ATO's recent response to the bushfires and floods, and the new Rulings issued since December 2008, highlighting rulings that may be relevant to the primary production industry. Technical issues discussed, included the GST ruling on employee accommodation (in particular, shearers accommodation) and interpretative issues associated with the Small Business and General Business Tax Break, Budget announcements in respect of the non-commercial loss provisions for hobby farmers and the application of Division 7A of ITAA 1936 where a shareholder (or an associate of a shareholder) use the company owned farm for a less than market value rent were also discussed.

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