02 Dec 10 3 Addenda issued
On 1 December 2010, the ATO issued the following 3 Addenda:
- TD 93/242A1 - Income tax: what is the income tax treatment of a deferred salary payment agreement?
- TD 94/60A1 - Income tax: are bar shouts and in-house competition prizes of cash and liquor, supplied by hoteliers to encourage patronage, allowable deductions, and if so, what documentation is acceptable to support the amount claimed?
- GSTR 2002/5A1 - Goods and services tax: when is a 'supply of a going concern' GST-free?