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TIB - Volume 20 - 2008

Tax Information Bulletin Vol 20 No 11 - February 2009

New legislation

  • Orders in council
    • Minimum family tax credit amount increased
    • Student loan scheme repayment threshold for the 2009-2010 year

Legal decisions - case notes

  • Demand is not of substantial assistance in determining whether money is payable under the Unclaimed Money Act 1971
    • Westpac Banking Corporation, Bank of New Zealand and ANZ National Bank Limited v CIR
  • Procedural irregularities in tax assessments
    • JD & CE Henson Partnership & Ors v Commissioner of Inland Revenue

Standard practice statement

  • SPS 08/04: Elections to change a balance date

Questions we've been asked

  • QB 08/04: Income Tax Act 2007: Research and development credits (subpart LH) - tax avoidance (section BG 1)
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Date published: 02 Mar 2009

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