TIB - July 2024
Ruling
- BR PUB 24/01 – 24/03: GST – Supplies of properties used for transitional housing
Determinations
- NAMV 2024: National Average Market Values of Specified Livestock Determination 2024
- 2024 Adjustment to the kilometre rates for the business use of vehicles
- 2024 Adjustment to standard-cost amounts for household services (childcare, boarding services, or short-stay
accommodation) - 2024 Adjustment to the Square Metre Rate amount
- DET 24/02: GST on accommodation supplied through electronic marketplaces – opt-out agreement criteria
- S64: Spreading method to be used for some electricity price contracts for difference
Operational statement
- OS 24/01: Exemption from electronic filing
Operational position
- OP 24/01: Commissioner’s operational position on the GST treatment of landlords supplying properties for use as
transitional housing
Questions we’ve been asked
- QB 24/01: If a person has two or more homes, which home is their main home for the purpose of the main home exclusion to the bright-line test?
- QB 24/02: Income tax – bright-line test – main home exclusion – renting to flatmates
Technical decision summaries
- TDS 24/09: Transfer of property and whether income arises
- TDS 24/10: GST registration date
- TDS 24/11: Permanent establishment
- TDS 24/12: Compensation – capital or revenue nature