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.
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Current issue
Tax Information Bulletin Vol 25 No 4 - May 2013
Binding rulings
- Product ruling BR Prd 13/01: Mighty River Power Limited
Legislation and determinations
- Determination FDR 2013/01: A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method
- Foreign currency amounts - conversion to New Zealand dollars
Items of interest
- Revised IR10 Financial statements summary
Legal decisions - case notes
- Court of Appeal confirms OCN arrangement is tax avoidance
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PDF | 286kb | 21 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 | Volume 25 | Corrections |
TIB index Vol 1 No 1 to Vol 24 No 9 A-E
PDF | 334kb | 45 pages
TIB index Vol 1 No 1 to Vol 24 No 9 F-M
PDF | 280kb | 37 pages
TIB index Vol 1 No 1 to Vol 24 No 9 N-Z
PDF | 268kb | 35 pages
TIB index Vol 1 No 1 to Vol 24 No 9 A-Z
PDF | 848kb | 114 pages
Date published: 22 Nov 2012
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