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Newsletters and bulletins
Nga karere panui

TIB - Volume 13 - January 2001 to December 2001

Vol 13 No 3 - March 2001

In this issue:

Binding rulings

  • Product Ruling - BR Prd 01/01
  • Product Ruling - BR Prd 01/02
  • Product Ruling - BR Prd 01/03
  • Product Ruling - BR Prd 01/04

Legislation and determinations

  • Partnership income - ACC residual claims levy - classification by partners

Legal decisions - case notes

  • Unsuccessful appeal against Commissioner's assessments - IR and PM Hyslop v CIR
  • Whether the taxpayers' expenditure in relation to specific quarries was capital - Milburn New Zealand Ltd and Fraser Shingle Ltd v CIR
  • Amended Assessments issued under section 113 Tax Administration Act 1994 in respect of 1994 income year invalid - TRA Number 010/00, 011/00 and 012/00. Decision Number 002/2001

Correction to previous item

  • Amounts remitted to be gross income
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Date published: 14 Dec 2004

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