Tax Information Bulletin: Corrections
Correction - SPS 06/02 Writing off outstanding tax
In the item titled SPS 06/02 Writing off outstanding tax published under the section "Standard practice statements" in the Tax Information Bulletin, Volume 18, No 5 (June 2006), pp 55-64, please note that paragraph 63 is incorrect.
Paragraph 63 of the standard practice statement should read:
- If Inland Revenue considers that recover of part, or all of the outstanding tax would not represent an efficient use of administrative resource, then pursuant to section 176(2)(a), the outstanding tax would be written off.
Other pages in: Corrections
- Correction - to TIB Vol 23, No 9 (November 2011)
- Correction - to TIB Vol 23, No 3 (April 2011)
- Corrections - to TIB Vol 23, No 1 (February 2011)
- Summary of Supreme Court Ruling on "Trinity"
- Incorrect currency rates - October 2009
- Correction - incorrect figure in the National Average Market Values of Specified Livestock Determination, 2008
- Interim judgment printed in error
- Incorrect currency rates
- NZIT investments not exempt
- Correction
- Correction - SPS 07/05 - Transfer of depreciable property between associated persons - section EE 33 of the Income Tax Act 2004
- Correction - Operational Statement OS 06/01 GST Treatment of Supplies of Telecommunications Services
- Correction - to TIB Vol 19, No 3 (April 2007)
- Correction - FBT tax value of vehicle under different balance date scenarios
- Correction - Threshold to account for GST on a payments basis (May 2006)
Date published: 08 Nov 2006
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