TIB December 2023

Interpretation statements

• IS 23/08: Goods and Services Tax – Unit title bodies corporate
• IS 23/09: Research and development loss tax credits
• IS 23/10: Deductibility of holding costs for land

Technical decision summary

• TDS 23/13: Changing FIF calculation methods

Legal decisions - case summary

• CSUM 23/04: TRA finds disputant to be in a de facto relationship and upholds Commissioner’s WfFTC assessments