TIB - Volume 18 - February 2006

Tax Information Bulletin Vol 18 No 2 - March 2006

Items of interest include:

Binding rulings:

• Product ruling - BR Prd 05/05
• Product ruling - BR Prd 05/06
• Product ruling - BR Prd 05/07
• Product ruling - BR Prd 05/08
• Product ruling - BR Prd 05/09

Legislation and determinations:

• Livestock values - 2006 national standard costs for specified livestock

Questions we've been asked:

• FBT - Value of brokerage provided by sharebrokers to employees
• The meaning of "benefit" for FBT purposes
• Records for controlled foreign companies or foreign investment funds to be available in English

New legislation:

• Order in Council: Student loan scheme - repayment and interest write-off thresholds for the 2006-07 tax year

Legal decisions - case notes:

• Reinstatement of cancelled GST registration upheld by Court of Appeal
  Lopas and McHerron v The Commissioner of Inland Revenue
• Strike out of judicial review
  Ron West Motors (Otahuhu) Ltd v TRA and The Commissioner of Inland Revenue
• Taxpayer appeal against capital expenditure decision
  Fullers Bay of Islands v The Commissioner of Inland Revenue 32

Regular features:

• Due dates calendar

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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 1 - February 2006

Date published: 02 Mar 2006

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