TIB - October 2020

New legislation

Infrastructure Funding and Financing Act 2020

Product rulings

• BR Prd 20/03: StockCo Limited and StockCo Capital Limited
• BR Prd 20/04: StockCo Limited and StockCo Capital Limited

Determination

COV 20/10: Variation to section 68CB(2) of the Tax Administration Act 1994

Interpretation statement

IS 20/08: Income tax - when is development or division work minor?