TIB - Volume 15 - January 2003 to December 2003
Vol 15 No 11 - November 2003
In this issue:
This month's opportunity for you to comment
Binding rulings
- Product ruling - BR PRD 03/16
Interpretation guideline
- Non-resident software suppliers' payments derived from New Zealand - income tax treatment
New legislation
- Non-resident contractors' withholding tax
- Gambling Act 2003 and problem gambling levy
Legal decisions - case notes
- Section 21(1) adjustments - TRA 057/02, Decision No 25/2003
- Decision recall - TRA 026/2003
Legislation and determinations
- Correction to the foreign currency article in TIB Vol 15, No 10
Questions we've been asked
- Trans-Tasman imputation elections
- AMP Group demerger - tax implications for New Zealand shareholders
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Date published: 14 Dec 2004
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