MediaGuruApr 3, 20191 min readATO’s completed issues, May 2019 The following public advice and guidance issues have been completed.Consolidation – tax offsetsMeaning of ‘alteration, extension or improvement’ in Division 43 of the Income Tax Act 1997What constitutes ‘use’ for the purposes of section 40–80 of the ITAA 1997?Taxpayer alertsCarrying on a businessRetirement villages – CGT event L5Inbound supply chains
The following public advice and guidance issues have been completed.Consolidation – tax offsetsMeaning of ‘alteration, extension or improvement’ in Division 43 of the Income Tax Act 1997What constitutes ‘use’ for the purposes of section 40–80 of the ITAA 1997?Taxpayer alertsCarrying on a businessRetirement villages – CGT event L5Inbound supply chains
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