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TIB - Volume 20 - 2008

Tax Information Bulletin Vol 20 No 3 - April 2008

This month's opportunity for you to comment

Legislation and determinations

  • Fair dividend rate method determinations
    • Determination FDR 2008/03
    • Determination FDR 2008/04
    • Determination FDR 2008/05
    • Determination FDR 2008/06
  • Determination DEP66
    • Tax depreciation rates general determination number 66

New legislation

  • KiwiSaver
  • Research & development
  • Compliance and penalties
  • Other policy matters
  • Remedial amendments

Legal decisions - case notes

  • Physical receipt of income not necessary to be affected by a tax avoidance arrangement
    TRA decision number 04/08
  • Commissioner entitled to recover interest and outstanding taxes
    The Commissioner of Inland Revenue v Ron West Motors (Otahuhu) Limited
  • Orders for discovery
    TRA decision number 03/08
  • Judicial review
    Gary James Christieson 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: 08 Apr 2008

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