TIB - Volume 20 - 2008

Tax Information Bulletin Vol 20 No 9 - November 2008

Legislation and determinations

• Fair dividend rate method determination
  • Determination FDR 2008/13
• Foreign currency amounts - conversion to New Zealand dollars

New legislation

• Climate Change Response (Emissions Trading) Amendment Act 2008
• Orders in Council
  • Mortgage diversion - Kiwisaver Amendment Regulations (No 2) 2008
• New tax information exchange agreement with the Netherlands on behalf of the Netherlands Antilles

Legal cases - case notes

• Forfeiture of shares taxable under FIF regime
  • Govind Prasad Saha v CIR CIV 2007-485-701
• No deduction for fines
  • TRA 105/05 Dec 9/2008
• Judicial review granted for delay
  • Peter Allan Harris v the District Court at Auckland and CIR
• Test for intention/purpose
  • CIR v Boanas, Boanas, Railton and Railton (Mt Rosa Partnership)
• TRA has jurisdiction to substitute an assessment
  • Beckham v CIR

Download ›

PDF | 483kb | 24 pages

Download Acrobat Reader to view PDF files

Report an accessibility problem for this page

Other issues this year

Tax Information Bulletin Vol 20 No 11 - February 2009
Tax Information Bulletin Vol 20 No 10 - December 2008
Tax Information Bulletin Vol 20 No 8 - September-October 2008
Tax Information Bulletin Vol 20 No 7 - August 2008
Tax Information Bulletin Vol 20 No 6 - July 2008
Tax Information Bulletin Vol 20 No 5 - June 2008
Tax Information Bulletin Vol 20 No 4 - May 2008
Tax Information Bulletin Vol 20 No 3 - April 2008
Tax Information Bulletin Vol 20 No 2 - March 2008
Tax Information Bulletin Vol 20 No 1 - February 2008

Date published: 13 Jan 2009

Back to top