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18 Dec 06 Draft legislation - taxation of boat hire arrangements

Treasury has released draft legislation that will amend the tax treatment of boat hire arrangements to allow taxpayers who cannot demonstrate that they are actually carrying on a business using a boat to claim deductions for costs related to their boating. This follows the Minister for Revenue and the Assistant Treasurer's Press Release 22 of 2006 issued on 9 May 2006: see 2006 TAXVINE No 16 (25) (9 May 2006).

For a copy of the draft legislation and explanatory materials, go here

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