Tax Information Bulletin
Tax Information Bulletins (TIBs) contain information about changes to tax-related legislation, proposed legislation, judgments, rulings and other specialist tax topics. Inland Revenue provides the TIB as a service to people with an interest in New Zealand taxation. You can subscribe to receive email notification of when each issue is published.
Current issue
Tax Information Bulletin Vol 24 No 01 - February 2012
Standard practice statements
- SPS 11/07: Application of discretion in section 81(1B) of the Tax Administration Act 1994 - the secrecy provisions
Legal decisions - case notes
- Application for leave to appeal to Supreme Court by administrator dismissed
- Claim simply untenable
- Abuse of court process to re-litigate misconceived cases
- Judicial review of Commissioner’s refusal to accept amended GST returns
- Optional convertible notes can be tax avoidance arrangements
- Appropriate course for dealing with an allegation that the High Court was functus officio
- Freezing orders against third party
- Judicial review struck out
TIB reader survey
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PDF | 873kb | 28 pages
Other issues by volume
Volume 1 | Volume 2 | Volume 3 | Volume 4 | Volume 5 | Volume 6 | Volume 7 | Volume 8 | Volume 9 | Volume 10 | Volume 11 | Volume 12 | Volume 13 | Volume 14 | Volume 15 | Volume 16 | Volume 17 | Volume 18 | Volume 19 | Volume 20 | Volume 21 | Volume 22 | Volume 23 | Volume 24 |
TIB index Vol 1 No 1 to Vol 22 No 11 A-E
PDF | 325kb | 40 pages
TIB index Vol 1 No 1 to Vol 22 No 11 F-M
PDF | 286kb | 34 pages
TIB index Vol 1 No 1 to Vol 22 No 11 N-Z
PDF | 273kb | 32 pages
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Date published: 04 Oct 2004
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