Tax Information Bulletin
Tax Information Bulletins (TIBs) contain information about changes to tax-related legislation, proposed legislation, judgements, rulings and other specialist tax topics. Inland Revenue provides the TIB as a service to people with an interest in New Zealand taxation. You can subscribe to receive email notification when each issue is published.
Current issue
Tax Information Bulletin Vol 22 No 7 - August 2010
New legislation
- Taxation (Budget Measures) Act 2010
Legislation and determinations
- Determination s16: Financial arrangement income or expenditure from certain retirement village arrangements
- Equestrian arenas: consisting of permanent construction materials - depreciation
Interpretation statements
- IS 10/04: Non-resident contractor schedular payments
Legal decisions - case notes
- Stay of liquidation pending appeal of compromise application refused
- Judicial review of assessments refused
- Income splitting ruled by Court of Appeal as tax avoidance
- Contractor not a party to a sham
- Discovery rights remain notwithstanding the evidence exclusion rule
- Leave to address consequential matters in a decision is not a substitute for an appeal
- Taxpayer fails in attempt to re-litigate claim
Standard practice statements
- SPS 10/01: Recording Inland Revenue interviews
- SPS 10/02: Imaging of electronic storage media
- SPS 10/03: Acceptance of late objections under section 92(2) of the Child Support Act 1991
Questions we've been asked
- QB 10/05: Section 78(3) of the Goods and Services Tax Act 1985
Download ›
PDF | 633kb | 67 pages
TIB index Vol 1 No 1 to Vol 22 No 6 A-E
PDF | 386kb | 38 pages
TIB index Vol 1 No 1 to Vol 22 No 6 F-M
PDF | 273kb | 33 pages
TIB index Vol 1 No 1 to Vol 22 No 6 N-Z
PDF | 261kb | 31 pages
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Date published: 05 Oct 2004
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