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Title
June – what happened in tax?
Abstract
The article discusses various tax developments that occurred during June 2023. Topics include the meaning of "school" for tax purposes, construction labor costs and their deductibility, Medicare amendments, intangibles arrangements, residency tests for individuals, and a small business lodgment amnesty; and mentions the Federal Court's decision on deductibility of an amount paid to settle litigation and asset betterment assessments are also covered.