TIB - Volume 18 - February 2006
Tax Information Bulletin Vol 18 No 1 - February 2006
Items of interest this month include:
Standard practice statement
- SPS 05/12 - Loss offset elections between group companies
Legal decisions - case notes
- District Court proceedings reinstated
Graham Ashley Robert Palmer v The Commissioner of Inland Revenue - Striking out judicial review application
The Commissioner of Inland Revenue v Ch'elle Properties (NZ) Ltd - Change of use adjustments explained
The Commissioner of Inland Revenue v Lundy Family Trust and Behemoth Corporation Limited - PAYE required to be paid by employee
Decision No: 17/05 - Family taxable on share trading activity
Dowell & Ors as trustee for Estate Frank King, Brenda King, & Ann King v The Commissioner of Inland Revenue - Judicial review fails
Dowell & Ors as trustee for Estate Frank King, Brenda King, & Ann King v The Commissioner of Inland Revenue
Question we've been asked
- The impact of company amalgamations on financial arrangement determinations
Interpretation statement
- Shortfall penalty for taking an abusive tax position
Regular features
- Due date reminders
- Your chance to comment on draft taxation items before they are finalised
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Other issues this year
Tax Information Bulletin Vol 18 No 11 - December 2006
Tax Information Bulletin Vol 18 No 10 - November 2006
Tax Information Bulletin Vol 18 No 9 - October 2006
Tax Information Bulletin Vol 18 No 8 - September 2006
Tax Information Bulletin Vol 18 No 7 - August 2006
Tax Information Bulletin Vol 18 No 6 - July 2006
Tax Information Bulletin Vol 18 No 5 - June 2006
Tax Information Bulletin Vol 18 No 4 - May 2006
Tax Information Bulletin Vol 18 No 3 - April 2006
Tax Information Bulletin Vol 18 No 2 - March 2006
Date published: 31 Jan 2006
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