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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 12 - 2000

Vol 12 No 3 - March 2000

Items of interest include:

Binding rulings

  • Product Ruling - BR Prd 00/02

Interpretation Statements

  • Transferable Term Fishing Quota - Acquisition and Conversion: Sections 104, 104A, 106, and 107A, Income Tax Act 1976

New Legislation

Regulations

  • Fringe benefit tax - prescribed rate of interest
  • Compulsory direct crediting of refunds arising from housekeeper and donation rebates
  • Student loan scheme - interest rates for 2000-01

Standard Practice Statements

  • Instalment arrangements for payment of tax debt - RDC-6

Legal decisions - case notes

  • Application for extension of time to file case stated with the Taxation Review Authority
    TRA Numbers 97/47-97/74. Decision Number 7/2000
  • Interest charged on income tax payment shortfalls - whether Inland Revenue breached natural justice; challenges to Department’s assessment barred by section 120I(1)
    TRA Number 003/99. Decision Number 8/2000

Regular Features

  • Due dates reminder
  • Your chance to comment on draft taxation items before they are finalised
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Date published: 14 Dec 2004

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