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TIB - Volume 13 - January 2001 to December 2001

Vol 13 No 2 - February 2001

In this issue:

Binding rulings

  • Product Ruling - BR Prd 00/09
  • Product Ruling - BR Prd 00/14
  • Product Ruling - BR Prd 00/15
  • Product Ruling - BR Prd 00/16
  • Product Ruling - BR Prd 00/17
  • Product Ruling - BR Prd 00/18

New Legislation

  • Student Loan Scheme Amendment Act (No 2) 2000

Legislation and determinations

  • Livestock Values - 2001 national standard costs for specified livestock
  • National Standard Costs for Specified Livestock Determination 2001

Questions we've been asked

  • Qualifying foreign private annuity exemption from the Foreign Investment Fund regime
  • Tourism service providers' payments made to tour guides or drivers - the income tax liability of those parties and the tour operator employing the guide or driver

Legal decisions - case notes

  • Whether anti-avoidance provisions of the accruals rules apply to gifts made to trusts by the respondent - CIR v Auckland Harbour Board
  • Whether profit on sale of properties assessable income - TRA Number 030/99. Decision Number 23/2001
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Date published: 14 Dec 2004

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