TIB - Volume 16 - February 2004 to December 2004
Vol 16 No 7 - August 2004
New legislation
- New double tax agreements with South Africa and the United Arab Emirates, new Protocol to UK agreement
- GST reforms to apply from 1 January 2005
- New deemed rate of return for foreign investment fund interests
- Tax implications of the Meat Board restructuring - Meat Board Act 2004
Legal decisions - case notes
- Jurisdiction of the Taxation Review Authority - TRA 022/04
- Council-controlled trading organisation - The Wellington Regional Stadium Trust v AG and CIR
- Commissioner's security for costs confirmed - taxpayers must give security just like other litigants - Reefdale Investments Limited v CIR, Vanya Holdings Limited V CIR
- Struck-off company unable to appear - KJ Cummings LTD (struck off) v CIR
Standard practice statements
- Section 17 Notices IR-SPS GNL-440
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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