TIB - Volume 18 - February 2006

Tax Information Bulletin Vol 18 No 3 - April 2006

Items of interest include:

New legislation

• Student Loan Scheme Amendment Act 2005
  • "Interest-free" student loans for borrowers living in New Zealand
  • Refunds of student loan over-payments
  • Interest rate formula
  • Amnesty on student loan penalites
• Taxation (Annual Rates of Income Tax 2005-06) Act 2005
• Taxation (Urgent Measures) Act 2005
  • Wine producer rebate
  • Enhancements to Working for Families
• Orders in Council
  • Student loan interest rate formula
  • Student loan interest rates for 2006-07

Operational statement

• GST treatment of supplies of telecommunications services

Legal decisions - case notes

• Casual relief driver is employee
  TRA 003/05 Decision No 001/2006
• Section 17 notice served upon a liquidator
  Re: Next Generation Investments Ltd (in liq) v The Commissioner of Inland Revenue (Judicial Review)
• High Court discusses Commissioner's ability to settle tax litigation
  Accent Management Limited & Ors v The Commissioner of Inland Revenue

Regular features

• Due dates reminder

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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 2 - March 2006
Tax Information Bulletin Vol 18 No 1 - February 2006

Date published: 03 Apr 2006

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