TIB - November 2001

Binding rulings

• Product Ruling – BR Prd 01/28
• Product Ruling – BR Prd 01/29
• Product Ruling – BR Prd 01/30
• Product Ruling – BR Prd 01/31
• Product Ruling – BR Prd 01/32
• Product Ruling – BR Prd 01/33
• Public Ruling – BR Pub 01/09: Taxability of payments under the Human Rights Act 1993 for 22 humiliation, loss of dignity, and injury to feelings

New legislation

• Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001
• Taxation (Annual Rates of Income Tax 2001-2002) Act 2001
• Other Acts

Legal decisions – case notes

• Whether legal expenses were incurred in carrying on of a business activity

Other items of interest

• Finalised guidelines for the valuation of nursery stock

Correction to previous article