TIB - Volume 19 - 2007
Tax Information Bulletin Vol 19 No 7 - August 2007
This month's opportunity for you to comment
Legislation and determinations
- Determination DEP61: Tax Depreciation Rates General Determination Number 61
- Determination DEP62: Tax Depreciation Rates General Determination Number 62
- Determination DEP63: Tax Depreciation Rates General Determination Number 63
- Draft general depreciation determination - exposure draft DDG0112
Interpretation statements
- IS 07/02: Is an agreement for the sale and purchase of property an "invoice" for GST purposes?
Questions we've been asked
- QB 07/03: Trustees in the context of the Goods and Services Tax Act 1985: does a separate trustee capacity and personal capacity exist and do separate trustee capacities exist for trustees of multiple trusts?
- QB 07/04: Trophies and animal products derived from the tourist hunting and safari industry that are to be mounted in New Zealand-zero-rating
Legal decisions - case notes
- Service of Notice of Response sent to incorrect address sufficient
The Commissioner of Inland Revenue v LGH Thompson - Trinity investors lose appeal
Accent Management Ltd, Ben Nevis Forestry Ventures Ltd, Bristol Forestry Ventures Ltd, Clive Bradbury, Greenmass Ltd, Gregory Peebles, Kenneth Laird Estate, Lexington Resources Ltd and Redcliffe Forestry Ventures Ltd v The Commissioner of Inland Revenue - Trinity litigants lose appeal based on Trinity settlements
Accent Management Ltd, Ben Nevis Forestry Ventures Ltd, Bristol Forestry Ventures Ltd, Clive Bradbury, Greenmass Ltd, Gregory Peebles, Kenneth Laird Estate, Lexington Resources Ltd and Redcliffe Forestry Ventures Ltd v The Commissioner of Inland Revenue - Trustee liable for post bankruptcy tax debt
The Commissioner for Inland Revenue v Philip John Duncan - Unsuccessful appeal from The Commissioner of Inland Revenue's strike-out application
Ron West Motors (Otahuhu) Limited v The Commissioner of Inland Revenue - Court of Appeal holds TRA's avoidance findings for property development
Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Other issues this year
Tax Information Bulletin Vol 19 No 11 - December 2007
Tax Information Bulletin Vol 19 No 10 - November 2007
Tax Information Bulletin Vol 19 No 9 - October 2007
Tax Information Bulletin Vol 19 No 8 - September 2007
Tax Information Bulletin Vol 19 No 6 - July 2007
Tax Information Bulletin Vol 19 No 5 - June 2007
Tax Information Bulletin Vol 19 No 4 - May 2007
Tax Information Bulletin Vol 19 No 3 - April 2007
Tax Information Bulletin Vol 19 No 2 - March 2007
Tax Information Bulletin Vol 19 No 1 - February 2007
Date published: 25 Jul 2007
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