TIB November 2023
Interpretation guideline
- IG 23/01: Deductibility of software as a service (SaaS) configuration and customisation costs
Legal decisions - case summaries - recent case summary
- CSUM 23/02: High Court dismisses application for company director to represent company at appeal hearing and strikes out appeal on procedural grounds
- CSUM 23/03: Taxpayer successfully appeals from strike out of taxpayer’s challenge in the TRA
Corrections
On page 38, a word is missing at the end of the first paragraph under 1. It should be read "… to be appealed."
CSUM 23/03 has had several grammatical corrections. A paragraph has been added, titled "Appeal Period".