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Newsletters and bulletins
Nga karere panui

TIB - Volume 16 - February 2004 to November 2004

Vol 16 No 6 - July 2004

Items of interest include:

Binding rulings

  • Product ruling - BR PRD 04/06

New legislation

  • Taxation (Working for Families) Act 2004

Legal decisions - case notes

  • Jurisdiction of the Taxation Review Authority - TRA 020/04
  • Applications for leave to bring proceedings out of time and summary judgment - GAR Palmer v CIR
  • Availability of input tax credits - Ch'elle Properties (NZ) Ltd v CIR
  • Fraudulent and wilfully misleading - TRA 037/2000

Operational statement

  • Income treatment of certain expenditures on conversion of land from one farming or agricultural purpose to another

Questions we've been asked

  • Do the statutory time-bar provisions apply to shortfall penalties?
  • GST group registration of trusts

Rewrite advisory panel

  • Statement setting out the process for resolving potential unintended changes in the Income Tax Act 2004
  • Panel Statement - RAP 001

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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