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About the Taxation Ruling TR 95/12 Assessment 2022

   

Added on  2022-09-16

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Taxation Ruling
TR 95/12
About the Taxation Ruling TR 95/12 Assessment 2022_1
About the Ruling:
The ruling is mainly applicable on the employee factory workers.
The factory workers are those that are indulge in the process workers
and operators of machine.
A machine operator involves person that are employed to carryout
discrete items of stationary mechanical processing equipment for
performing single function at single stage of manufacturing
procedure.
Workers involved in the processing of materials particularly, rubber,
glass, wood, food, fabric, plastics and stone products.
About the Taxation Ruling TR 95/12 Assessment 2022_2
Tasks performed by factory
worker under this ruling:
Fixing of attachments, setting controls, loading of
materials and preparing surfaces before operations
Sampling out and checking quality
Maintaining of production records
Cleaning and lubricating machinery as well as repairing
small objects
The ruling is not applied on the plant operators, data
processing and operators of business machine.
About the Taxation Ruling TR 95/12 Assessment 2022_3

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