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.
Note: The next issue of the Tax Information Bulletin will be published in November. This will be a combined October/November issue, Vol 21 No 8. |
Current issue
Tax Information Bulletin Vol 21 No 7 - September 2009
Binding rulings
- Product ruling BR Prd 09/07
- Public ruling BR Pub 09/07: Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
Legal decisions - case notes
- Director to represent companies in appeal
- "Structured finance" transactions are tax avoidance arrangements
- No exceptional circumstances to allow a challenge outside the response period
- Decision to impose section HK 11 disputable
- Legal expenditure allowed if meets "principal purpose" test
Download ›
PDF | 350kb | 30 pages
TIB index Vol 1 No 1 to Vol 21 No 6 A-E
PDF | 442kb | 36 pages
TIB index Vol 1 No 1 to Vol 21 No 6 F-M
PDF | 409kb | 32 pages
TIB index Vol 1 No 1 to Vol 21 No 6 N-Z
PDF | 378kb | 29 pages
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Date published: 04 Oct 2004
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