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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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