TIB - September 2024

New legislation

• SL 2024/154– Order in Council Double Tax Agreements (Slovak Republic) Order 2024
• SL 2024/153 – Order in Council Double Taxation Relief (Austria) Amendment Order 2024

Legislation and determinations

• DET 24/03: Determination under section RD 11(3) of the Income Tax Act 2007 of the amount of tax for a payment of a main benefit

Interpretation statements

• IS 24/05: Employer obligations for employee share scheme benefits paid in cash
• IS 24/06: PAYE – How an employer funds the tax cost on an employee share scheme benefit

Commissioner’s statement

• CS 24/01: Determining the “market value” of shares that an employee receives under an employee share scheme

Standard practice statements

• SPS 24/01: Requests to change a balance date
• SPS 24/02: Extension of time applications from customers without tax agents

Technical decision summaries

• TDS 24/15: GST – payment for participation in religious practice
• TDS 24/16: Look-through company election