TIB - Volume 22 - 2010
Tax Information Bulletin Vol 22 No 11 - December 2010
Binding rulings
- Public ruling BR Pub 10/14 - 10/19: Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business
- Public ruling BR Pub 10/20: Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property
Interpretation statements
- IS 10/08: Retirement villages - GST treatment
Standard practice statements
- SPS 10/04: Disputes resolution process commenced by the Commissioner of Inland Revenue
- SPS 10/05: Disputes resolution process commenced by a taxpayer
Legislation and determinations
- Foreign currency amounts - conversion to New Zealand dollars
Legal decisions - case notes
- "Income splitting" case held by the High Court not to be tax avoidance
- Commissioner's right to withhold refunds confirmed by Supreme Court
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Other issues this year
Tax Information Bulletin Vol 22 No 10 - November 2010
Tax Information Bulletin Vol 22 No 9 - October 2010
Tax Information Bulletin Vol 22 No 8 - September 2010
Tax Information Bulletin Vol 22 No 7 - August 2010
Tax Information Bulletin Vol 22 No 6 - July 2010
Tax Information Bulletin Vol 22 No 5 - June 2010
Tax Information Bulletin Vol 22 No 4 - May 2010
Tax Information Bulletin Vol 22 No 3 - April 2010
Tax Information Bulletin Vol 22 No 2 - March 2010
Tax Information Bulletin Vol 22 No 1 - February 2010
Date published: 13 Dec 2010
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