TIB - March 2021
New legislation
Order in Council: the Tax Administration (Reportable Jurisdictions for the Application of CRS Standard)Amendment Regulations 2021
Determinations
- Determination FDR 2021/01 – A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (HSBC Global Liquidity Funds plc: HSBC US Dollar Liquidity Fund - Class H (Distributing) Shares)
- Special Determination 27B: Convertible Notes in Respect of a Limited Partnership Interest
- Special Determination 28B: Application of the Financial Arrangements Rules to the Design and Construction Phase in a Public-Private Partnership
- Special Determination 29B: Application of the Financial Arrangements Rules to a Public-Private Partnership
- National standard costs for specified livestock 2021
Interpretation statement
IS 21/01: GST and agency
Question we've been asked
QB 21/01: Income tax - monthly retirement payments from the United Nations Joint Staff Pension Fund
Legal decision - case summary
CSUM 21/05 – Appeals by Chesterfields Preschools Ltd dismissed by the Court of Appeal