TIB - Volume 15 - January 2003 to December 2003

Vol 15 No 5 - May 2003

In this issue:

Binding rulings

• Public Ruling - BR PUB 03/02
• Public Ruling - BR PUB 03/03

Interpretation statements

• Tax treatment of payments by petrol retailers in return for trade ties

Legislation and determinations

• General depreciation determination Dep50

Standard practice statements

• Income equalisation deposits and refunds IR-SPS GNL-400

Legislation decisions - case notes

• Depreciation of intangible property - Trustees of the CB Simkin Trust and the Trustees in the NC Simkin Trust v CIR
• Supply by unincorporated body - TRA 003/02 and TRA 004/02
• Assessments issued unlawfully. Time bar issue - Vela Fishing Limited v CIR
• Sovereignty Arguments - CIR v P W Rupe

New legislation

• Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act
• Taxation (Annual Rates of Income Tax Act 2002-02) Act 2003
• Student Loan Scheme Amendment Act 2003
• Child Support Amendment Act 2003
• New rules for Maori authorities
• Taxpayer, compliance, standards and penalties
• Other policy issues
• Remedial amendments

Regular features

• Due dates reminder

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Other issues this year

Vol 15 No 12 - December 2003
Vol 15 No 11 - November 2003
Vol 15 No 10 - October 2003
Vol 15 No 9 - September 2003
Vol 15 No 8 - August 2003
Vol 15 No 7 - July 2003
Vol 15 No 6 - June 2003
Vol 15 No 4 - April 2003
Vol 15 No 3 - March 2003
Vol 15 No 2 - February 2003
Vol 15 No 1 - January 2003

Date published: 14 Dec 2004

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