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Vol 36 No 2
Issued
29 Feb 2024

TIB - March 2024

New legislation

  • SL2023/295 – Order in Council – Student Loan Scheme (Repayment Threshold for 2024-25 Tax Year and Subsequent Tax Years) Regulations 2023

Determination

  • AE 24/01: Participating jurisdictions for the CRS applied standard

Ruling

  • BR Prd 23/07: Qantas Airways Limited

Interpretation statement

  • IS 24/01: Taxation of trusts

General article

  • GA 24/01: Proposed increase in the trustee tax rate to 39%

Technical decision summary

  • TDS 24/02: Renovation work on recently acquired properties and the capital limitation

Case summary

  • CSUM 24/01: TRA finds the disputants suppressed income