TIB - Volume 16 - February 2004 to December 2004
Vol 16 No 3 - April 2004
Items of interest include:
This month's opportunity for you to comment
Binding rulings
- Licensed premises' operators - deductabilitly of entertainment expenditure
Public Ruling - BR PUB 04/0 - Fringe benefit tax and motor vehicle multi-leases
Public Ruling - BR PUB 04/0 - Product ruling o- BR PRD 04/02
- Product ruling - BR PRD 04/03
New legislation
- Determination E11: Persons not required to comply with section EF 1
of the Income Tax Act 1994
Legislation and determinations
- Digital photographic minilabs
- Draft general depreciation determination
2004 international tax disclosure exemption ITR15 - Foreign currency amounts- conversion to New Zealand currency
Standard practice statements
- Reduction of shortfall penalties for previous behaviour - IR SPS INV 295
Operational statement
- GST and the costs of sale associated with mortgagee sales
Legal decisions - case notes
- Deductibility of legal expenses
TRA decision 009/2004 - Matters raised in statement of position: not excluded
CIR v Delphi Fishing Company Limited - GST consequences of sale and purchase of property
CIR v Campbell Investments and the trustees in the JC Montgomery family trust
CIR v 2003 485916 - Evidence on recall of judgment fails to assist taxpayers
TRA decision 012/2004 and 013/2004 - Application to recall or alter rulings refused
TRA decision 01/2004 - No person exempt from taxation
Phillip William Rupe v CIR
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Date published: 14 Dec 2004
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