TIB - Volume 16 - February 2004 to November 2004
Vol 16 No 11 - December 2004
Items of interest include:
Binding rulings
- Product ruling - BR PRD 04/13
New legislation
- Fringe benefit tax - prescribed rate of interest on low-interest, employment-related loans
Legal decisions - case notes
- Tax avoidance
TRA decision no 30/2004 - Unclaimed money - unpresented FX drafts are unclaimed money due to Crown
Thomas Cook (New Zealand) Limited v CIR (PC) - Interlocutory decisions of the Taxation Review Authority cannot be appealed
M & J Wetherill Company Ltd & Ors v TRA and CIR. CA 226/03 - Amendment of a taxpayer's GST de-registration date
CIR v Jeffrey George Lopas and Lorraine Elizabeth McHerron - Liquidators entitled to pre-liquidation input tax credits
TRA decision no 029/2004 - Membership shares GST-exempt
CIR v Gulf Harbour Development Limited (CA)
Questions we've been asked
- PAYE where income received fraudulently or in error
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Date published: 06 Dec 2004
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