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TIB - Volume 19 - 2007

Tax Information Bulletin Vol 19 No 5 - June 2007

Items of interest this month include:

This month's opportunity for you to comment

Binding rulings

  • Product ruling - BR PRD 07/01

Standard practice statements

  • SPS 07/03 Requests to amend assessments

Interpretation statements

  • IS 07/01 GST treatment of sale of long-term residential rental properties

Legislation and determinations

  • CPI adjustment 07/01 for Determination DET-001: Standard-cost household service for childcare providers
  • CPI adjustment - CPI 07/02 for Determination DET-05/03: Standard-cost household service for boarding service providers

New legislation

Student Loan Scheme Amendment Act 2007

Legal decisions - case notes

  • Bill of Rights
    Peter Lloyd Machirus v The Commissioner of Inland Revenue
  • Breach of solicitor's undertaking to the Commissioner
    Manu Chhotubhai Bhanabhai & Ors v The Commissioner of Inland Revenue

Regular features

  • Due dates reminder
  • Your chance to comment on draft taxation items before they are finalised
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Date published: 31 May 2007

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