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Nga karere panui

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 20 No 6 - July 2008

Corrections

  • Interim judgment printed in error
  • NZIT investments not exempt
  • Incorrect currency rates

Binding rulings

  • BR PRD 08/01
    Product ruling

Legislation and determinations

  • Determination DEP 69
    Tax Depreciation Rates General Determination Number 69

  • Determination DEP 70
    Tax Depreciation Rates General Determination Number 70

  • National Average Market Values of Specified Livestock Determination 2008

Interpretation statements

  • IS 08/02
    Deductibility of feasibility expenditure

Standard practice statements

  • SPS 08/01
    Disputes resolution process commenced by the Commissioner of Inland Revenue

  • SPS 08/02
    Disputes resolution process commenced by a taxpayer

Questions we've been asked

  • KiwiSaver - creditable membership

Legal decisions - case notes

  • Commissioner's output assessment successfully challenged
    TRA 036/02 Decision 6/2008

Download ›
PDF | 915kb | 96 pages

 

Green outline box with round corners.
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 | 

Green outline box with round corners.

 

TIB index Vol 1 No 1 to Vol 20 No 6 - A-E
PDF | 329kb | 34 pages
TIB index Vol 1 No 1 to Vol 20 No 6 - F-M
PDF | 297kb | 30 pages
TIB index Vol 1 No 1 to Vol 20 No 6 - N-Z
PDF | 277kb | 28 pages

Subscription to Tax Information Bulletin

Here you can subscribe to receive an email when the latest Tax Information Bulletin (TIB) is available. Currently, we do not send TIBs by email.

To subscribe, enter your email address and click the OK button.

To remove yourself from the mailing list, change the subscribe option to unsubscribe and click the OK button.



Date published: 04 Oct 2004

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