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TIB - Volume 17 - 2005

Tax Information Bulletin Vol 17 No 05 - June-July 2005

Items of interest include:

Binding rulings

  • Public rulings - BR PUB 05/02 - 05/10
  • Commentary on Public Rulings BR PUB 05/02 - 05/10
  • Public ruling - BR PUB 05/11
  • Commentary on Public Ruling BR PUB 05/11

Legislation and determinations

  • National average market value of specified livestock determination 2005
  • National standard costs for specified livestock determination 2005

New legislation

  • Deemed rate of return for foreign investment fund interests
  • FBT rate for low-interest, employment-related loans
  • Patriotic and Canteen Funds Amendment Act 2005 - resulting tax amendment

Standard practice statements

  • Income Tax Act 2004 - Penalties and interest arising from unintended legislative changes - SPS 05/02

Legal decisions - case notes

  • Application for conditional leave to appeal to the Privy Council dismissed with costs CIR v Motorcorp Holdings Ltd & Ors
  • Fisheries and the CIR
  • William Murray McLean v CIR (Judicial Review)
  • Selectrix Management Limited v the Registrar of Companies and the CIR

Regular features

  • Due dates calendar

 

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Date published: 04 Jul 2005

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