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12 Jul 12 Withdrawals

On 11 July 2012, the ATO withdrew the following with effect from the same day:

  • TR 98/3W Income tax: treatment of receipts for dealing with or disclosing mining, quarrying or prospecting information
  • TD 93/4W Income tax: is a local government councillor who receives an allowance or other remuneration subject to the substantiation requirements of sections 82KZ and ss 82KUA to 82KY in relation to expenses he or she incurs in carrying out council duties?
  • GSTR 2011/2W Goods and services tax: appropriations
  • GSTA TPP 011 Goods and services tax: Where a property has been sold using the margin scheme, does Division 72 of the GST Act have any effect if the consideration paid by the associate is below market value?

 


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