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TIB - Volume 19 - 2007

Tax Information Bulletin Vol 19 No 3 - April 2007

Items of interest this month include:

Opportunity to comment

Binding rulings

  • Public ruling - BR PUB 07/01
  • Public ruling - BR PUB 07/02

Legislation and determinations

  • 2007 International tax disclosure exemption ITR18
  • Determination PROV17: Tax depreciation rates provisional determination number 17

Standard practice statements

  • SPS 07/02 Notification of a pending audit or investigation

Question we've been asked

  • QB 07/01 Zero-rating of supplies of sail-away boats - use as security or offered for sale

Legal decisions - case notes

  • Commissioner's decision to refuse a late NOPA review
  • Waiver in terms of Section 24(6)(B) of the GST Act
  • Application for leave to commence proceedings after expiry of response period dismissed

New legislation

  • Taxation (Savings Investment and Miscellaneous Provisions) Act 2006
  • Taxation (Annual Rates of Income Tax 2006-07) Act 2006
  • Other policy matters
  • Remedial issues
  • Orders in Council

Matters of interest

  • GST and bloodstock destined for export

Regular features

  • Due dates reminder
  • Chance to comment
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    Date published: 02 Apr 2007

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