TIB - Volume 21 - 2009
Tax Information Bulletin Vol 21 No 5 - July 2009
Binding rulings
- Statement on fringe benefit tax and motor vehicle multi-leases
New legislation
- Taxation (Business Tax Measures) Act 2009
Changes to help small and medium enterprises - Taxation (Budget Tax Measures) Act 2009
Closing the KiwiSaver mortgage diversion facility
Repeal of changes to personal tax rates and independent earner tax credit for 2010-11 and 2011-12 income years
Legal decisions - case notes
- Tax advice documents to be discovered
- The creation of a trust gives rise to a gift for gift duty purposes
- Commissioner allowed to continue investigation
- Status of Farnsworth and Zentrum decisions remains unclear
Standard practice statements
- SPS 09/02: Voluntary disclosures
Rewrite Advisory Panel
- RAP 002: Process for resolving potential unintended legislative changes in the Income Tax Act 2007
Questions we've been asked
- QB 09/03: Decisions on application of section CA 1(2) - common law interest and income under ordinary concepts
Items of interest
- Inland Revenue's Public Rulings Unit
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Other issues this year
Tax Information Bulletin Vol 21 No 9 - December 2009
Tax Information Bulletin Vol 21 No 8 - October/November 2009
Tax Information Bulletin Vol 21 No 7 - September 2009
Tax Information Bulletin Vol 21 No 6 - August 2009
Tax Information Bulletin Vol 21 No 4 - June 2009
Tax Information Bulletin Vol 21 No 3 - May 2009
Tax Information Bulletin Vol 21 No 2 - April 2009
Tax Information Bulletin Vol 21 No 1 - March 2009
Date published: 13 Jul 2009
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