TIB - Volume 18 - 2006
Tax Information Bulletin Vol 18 No 5 - June 2006
Items of interest include:
Question we've been asked
- Correction - Threshold to account for GST on a payments basis
Binding rulings
- Product ruling - BR Prd 06/01
- Product ruling - BR Prd 06/02
- Public ruling - BR Pub 06/01
- Public ruling - BR Pub 06/02
Legislation and determinations
- General Depreciation Determination DEP54
CPI Adjustment 06/01 for Determination DET-001: - Standard-cost household service for childcare providers
Preliminary CPI Adjustment - CPI 06/02 for Determination DET-05/03: - Standard-cost household service for boarding service providers
Legal decisions - case notes
- LAQC losses must be attributed
New Zealand Ostrich Export Company Limited v The Commissioner of Inland Revenue - Taxpayer unsuccessful in attempt to compel Commissioner to accept and allow late objection
FB Duvall v The Commissioner of Inland Revenue - Application for recall
Clarence John Faloon v The Commissioner of Inland Revenue - Proceedings struck out for exceeding jurisdiction
Graham Ashley Robert Palmer v The Commissioner of Inland Revenue
Rewrite advisory panel
- Summary of unintended legislative change submissions where Rewrite advisory panel considered there is no unintended legislative change
Standard practice statements
- SPS 06/01 - Discretion to cancel or not assess shortfall penalties for taking an unacceptable tax position
- SPS 06/02 - Writing off outstanding tax
New legislation
- Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006
- Tax Administration Amendment Act 2006
- Orders in Council
- New determination
Regular features
- Due dates reminder
ACC Attendant care payments - TIB Vol 18, no5, June 2006
The provisions apply from 1 April 2008.
Download ›
PDF | 1.34MB | 144 pages
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other issues this year
Tax Information Bulletin Vol 18 No 11 - December 2006
Tax Information Bulletin Vol 18 No 10 - November 2006
Tax Information Bulletin Vol 18 No 9 - October 2006
Tax Information Bulletin Vol 18 No 8 - September 2006
Tax Information Bulletin Vol 18 No 7 - August 2006
Tax Information Bulletin Vol 18 No 6 - July 2006
Tax Information Bulletin Vol 18 No 4 - May 2006
Tax Information Bulletin Vol 18 No 3 - April 2006
Tax Information Bulletin Vol 18 No 2 - March 2006
Tax Information Bulletin Vol 18 No 1 - February 2006
Date published: 01 Jun 2006
Back to top
