TIB - Volume 21 - 2009

Tax Information Bulletin Vol 21 No 1 - March 2009

Determination S14: Issue of perpetual non-cumulative shares by BNZIS and related transactions
Livestock values - 2009 national standard costs for specified livestock

Commissioner's right to withhold a GST refund
- Contract Pacific Limited v the Commissioner of Inland Revenue
Taxpayers' second judicial review successful
- Chesterfields Preschools Limited and Ors v the Commissioner of Inland Revenue
Backdated ACC compensation not double taxed
- TRA Decision Number 03/2009
Supreme Court upholds common law position on proof of amount in PAYE and GST offending
- Smith v R
Template avoidance scheme assessments confirmed
- TRA Decision Number 1/2009
Supreme Court ruling on "Trinity"
- Ben Nevis Forestry Ventures Limited and Ors v the Commissioner of Inland Revenue
The Court confirmed section 76 is a general anti-avoidance provision and every avoidance issue needs to be addressed objectively on its merits
- Glenharrow Holdings Limited v the Commissioner of Inland Revenue
Section 157 catches agent
- Enterprises Lakeview Limited v the Commissioner of Inland Revenue
Application for review on grounds of bias unsuccessful
- J G Russell v the Taxation Review Authority and the Commissioner of Inland Revenue
Commissioner's right to remove and copy electronic information
- Avowal Administrative Attorneys Limited and Ors v the District Court at North Shore and the Commissioner of Inland Revenue
Summary judgment application for GST refund
- Sadiqs as Trustees of Azura Family Trust