TIB - Volume 20 - 2008

Tax Information Bulletin Vol 20 No 5 - June 2008

QB0060
Application for private/product ruling on isse dealt with in mutual agreement made under DTA - TAA '94 s91E(4)(D)(ii) and s91F(4)(D)
PUB0126
Projects to reduce emissions programme - income tax treatment
PUB0155
Project to reduce emissions programme - GST treatment

IS 08/01
GST - role of section 5(14) of the Goods and Services Tax Act 1985 in regard to the zero-rating of part of a supply

Delegated authority
Shirley and Ronald Marshall v The Commissioner of Inland Revenue
ANZ has second cause of action struck out
ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue CIV 2005-485-1037, 1038, 1039; 2006-485-1105, 1108, 1109, 1111 (Strike-out application)
Qualifying trust and corpus
TRA Decision 05/08
Final determination in the High Court stands
The Commissioner of Inland Revenue v Central Equipment Company Limited
Child support - retrospective reviews and departures
IPD v KME and The Commissioner of Inland Revenue
Jurisdiction of the District Court in tax claim
Diederik Meenken v District Court, Masterton and The Commissioner of Inland Revenue
Accountants' advice documents must be discovered
ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue CIV 2005-485-1037, 1038, 1039; 2006-485-1105, 1108, 1109, 1111. (Discovery application)
Supreme Court decides on taxpayer secrecy
Westpac Banking Corporation Limited, BNZ Investments Limited, ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue SC 66 and 67/2007