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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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Date published: 25 Jul 2007

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