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TIB - Volume 23 - 2011

Tax Information Bulletin Vol 23 No 1 - February 2011

Binding rulings

  • Public rulings BR Pub 10/01 - 10/05: Australian Limited Partnerships
  • Public ruling BR Pub 10/21: Interest repayments required as a result of the early repayment of a financial arrangement - deductibility

New legislation

  • Taxation (GST and Remedial Matters) Act 2010
  • Orders in Council
    • Use-of-money interest rates change
    • Minimum family tax credit income amount increased

Standard practice statements

  • Industry-specific balance date for kiwifruit orchardists

Legislation and determinations

  • Special Determination S17: Utilisation of a profit emerging basis for purchased debt ledgers by a certain New Zealand Company Limited
  • Determination DEP 76: Tax depreciation rates general determination number 76

Legal decisions - case notes

  • Who is liable for GST, the receiver or the partnership?
  • Supreme Court denies leave to appeal
  • Taxpayer entitled to discontinue a test case
  • As a general rule, insolvent companies should be liquidated

Questions we've been asked

  • QB 10/06: Elections for qualifying company status

Items of interest

  • Review of Public Information Bulletins
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Date published: 01 Feb 2011

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