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TIB - Volume 18 - 2006

Tax Information Bulletin Vol 18 No 6 - July 2006

Items of interest include:

This month's opportunity for you to comment

Binding rulings

  • Public ruling - BR Pub 06/03

Interpretation statements

  • Interest deductibility-Public Trustee v CIR

Legislation and determinations

  • National average market values of specified livestock determination 2006

Standard practice statements

  • Reduction of shortfall penalties for previous behaviour
    SPS 06/03

Legal decisions - case notes

  • Valuation and hindsight
    TRA Number 145/04, Decision Number 006/2006
  • Taxpayer successfully opposes Commissioner's application to adduce new evidence
    TRA003/003 Decision 7/2006
  • New ground of assessment on appeal
    The Commissioner of Inland Revenue v Zentrum Holdings Ltd

Regular features

  • Due dates reminder
  • Your chance to comment on draft taxation items before they are finalised
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Date published: 04 Jul 2006

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