TIB - Volume 16 - February 2004 to December 2004
Vol 16 No 10 - November 2004
Items of interest include:
Binding rulings
- Product ruling - BR PRD 04/13
Interpretation statements
- Income tax treatment of Treaty of Waitangi settlements
- Travel by motor vehicle between home and work - deductibility of expenditure and FBT implications
Legislation and determinations
- General depreciation determination DEP52
New legislation
- GST guidelines for working with the new zero-rating rules for financial services
- GST guidelines for recipients of imported services
- Payments for protecting native forests
Legal decisions - case notes
- Russell loses judicial review of interlocutory decision in summary prosecution - J G Russell v District Court (Manukau) and CIR
- Supply of a going concern - TRA decision 010/03
- Liability of directors for a company's tax debt - Kim Spencer and Susan Spencer v CIR
- Legal fees not deductible - C IR v Fullers Bay of Islands Limited, CIV2004-404-1731
- Tenancy details omitted - not a going concern - TRA decision 026/2004
- ACC late payment interest not income - Decision no 028/2004 (TRA 092/03)
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Date published: 06 Dec 2004
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