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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Other issues this year
Tax Information Bulletin Vol 23 No 10 - December 2011
Tax Information Bulletin Vol 23 No 9 - November 2011
Tax Information Bulletin Vol 23 No 8 - October 2011
Tax Information Bulletin Vol 23 No 7 - August/September 2011
Tax Information Bulletin Vol 23 No 6 - July 2011
Tax Information Bulletin Vol 23 No 5 - June 2011
Tax Information Bulletin Vol 23 No 4 - May 2011
Tax Information Bulletin Vol 23 No 3 - April 2011
Tax Information Bulletin Vol 23 No 2 - March 2011
Date published: 01 Feb 2011
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