Vol 12 No 10 - October 2000 (Tax Information Bulletin)

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Technical tax area
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Vol 12 No 10 - October 2000

Binding rulings

"Cost price of the motor vehicle” - meaning of the term for fringe benefit tax (FBT) purposes
Public Ruling - BR Pub 00/10
Product Ruling - BR Prd 00/08

New legislation

General interest items

Legislation and determinations

Legal decisions - case notes

Commissioner’s application to strike out judicial review proceedings successful
CIR v Ti Toki Cabarets (1989) Ltd and Others
Unsuccessful interlocutory application by Commissioner to provide documents to Plaintiff or determine separate question before trial
Tagasoft v CIR
Application for judicial review - assessments of income tax by Commissioner barred by section 25 of the Income Tax Act 1976
Vela Fishing Limited v Commissioner of Inland Revenue
“Fees” paid by taxpayer to subsidiary were capital in nature and non-deductible
Mainzeal Holdings Limited v Commissioner of Inland Revenue
Shortfall penalty successfully imposed for unacceptable interpretation pursuant to section 141B of the Tax Administration Act 1994
TRA Number 046/99. Decision Number 19/200
Application for judicial review seeking to strike out TRA decisions and seeking discovery orders against Commissioner
J G Russell & Ors v Taxation Review Authority and Commissioner of Inland Revenue

Regular features