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TIB - Volume 19 - 2007

Tax Information Bulletin Vol 19 No 11 - December 2007

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Legislation and determinations

  • Determination - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
  • Notice
    Income Tax Act 2007

Standard practice statements

  • Correction
    SPS 07/05 Transfer of depreciable property between associated persons - section EE 33 of the Income Tax Act 2004

Legal decisions - case notes

  • Share transactions not taxable
    Dowell & Ors as trustees for Estate Frank King, Brenda King & Ann King v The Commissioner of Inland Revenue
  • The Commissioner obtains interim charging order and mareva injunction over trust assets
    The Commissioner of Inland Revenue v Joseph Colin Skudder, Willerton Investments Limited, Athena Professional Trustees Limited

Regular features

  • Due dates reminder

Research & Development Tax Credit Guide consultation

  • Please note: This item has been added since this issue of the TIB went to print
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    Date published: 29 Nov 2007

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