TIB - October 2024

New legislation

• LI 2024/189 Tax Administration (GST Adjustment Rules) Modification Order 2024

Rulings

• BR Prd 24/02 and BR Prd 24/03: WorkRide Limited

Interpretation statement

• IS 24/07: Deductions for parties to employee share schemes

Commissioner’s statement

• CS 24/02: Withholding obligations arising in relation to transfer pricing arrangements

Question we’ve been asked

• QB 24/5: Do supplies of standing timber and other unsevered crops wholly or partly consist of land for the compulsory zero-rating rules?

Technical decision summary

• TDS 24/17: Deductibility of bonus payments

Case summary

• CSUM 24/06: High Court issues a 28-day temporary halt of Commissioner’s bankruptcy proceedings pending payment of sum