TIB - Volume 16 - February 2004 to November 2004
Vol 16 No 5 - June 2004
Items of interest include:
This month's opportunity for you to comment
Binding rulings
- Public ruling - BR Pub 04/05
- Commentary on public ruling BR Pub 04/05
- Public ruling - BR Pub 04/06
- Commentary on public ruling BR Pub 04/06
Legislation and determinations
- National average market values of specified livestock determination 2004
Legal decisions - case notes
- Judicial review in debt cases - MW Raynel and Inforest Training Ltd v CIR
- Challenge to process of making assessments dismissed - Sweetline Distributors Ltd & Ors v CIR
- Section 21 GST adjustments - CIR v Lundy Family Trust & Behemoth Corporation Ltd
- Purported appeals struck out - TRA decision 018/04
Questions we've been asked
- When does derivation occur in relation to land sales with a deferred settlement by business taxpayers who provide vendor finance?
- Livestock valuation - election of method
- Livestock valuation - previous years' invalid elections
New legislation
- Income Tax Act 2004
- New Determinations G9C and G14B
- Determination G9C: Financial arrangements that are denominated in a currency other than New Zealand dollars: an expected value approach
- Determination G14B: Forward contracts for foreign exchange and commodities: an expected value approach
- Fringe benefit tax - prescribed rate of interest on low-interest, employment-related loans
Regular feature
- Due dates reminder
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Date published: 14 Dec 2004
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