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These items are about some specific issues relating to determinations.
QB (Apr 2006) clarifies that depreciation determinations made under the Income Tax Act 1994 continue to apply following the repeal of that Act.
QB (Sep 1998) clarifies the correct depreciation rate applying to library books and periodicals that provide an updating service and an annual consolidation.
QB (Dec 2003) clarifies that the anonymous version of determination S13 does not apply to any taxpayers.
QB (2003) considers depreciation and how to account for allowable deductions when fishing nets become unusable, and the allowable deductions for fishing lines.