TIB October 2023

Determination

• DEP110: Tax depreciation rate for gaming machines (electronic)

Operational position

• OP 23/02: Commissioner’s operational position on professional directors and board members incorrectly registered for GST

Technical decision summaries

• TDS 23/11: GST – input tax deduction and taxable activity
• TDS 23/12: Amalgamation and liquidation

Legal decision - case summary

• CSUM 23/01: High Court dismisses judicial review of decision to decline application to amend assessments