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Nga karere panui

TIB - Volume 19 - 2007

Tax Information Bulletin Vol 19 No 10 - November 2007

Opportunity to comment

Legislation and determinations

  • Foreign currency amounts - conversion to New Zealand dollars

Adjudication unit - its role in the dispute resolution process

New legislation

  • Order in Council: KiwiSaver Amendment Regulations 2007

Question we've been asked

  • QB 07/05: Ability to rule where the Commissioner is auditing or investigating - whether the Commissioner has a discretion to rule or is prohibited

Legal decisions - case notes

  • Filing challenge out of time (Appeal)
    Amaltal Fishing Co Ltd v The Commissioner of Inland Revenue
  • GST tax avoidance
    Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue
  • Disputant's claim struck out
    Decision number 13/2007

Regular features

  • Due dates reminder
  • Your Chance to Comment
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Date published: 30 Oct 2007

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