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

Vol 12 No 12 - December 2000

Items of interest include:

New legislation

  • Taxation (GST and Miscellaneous Provisions) Act 2000 00/39
  • Taxation (Annual Rates of Income Tax 2000-2001) Act 2000 00/40
  • GST
  • Other policy changes
  • Remedial amendments
  • Consultation on valuation of nursery plants to continue
  • Fringe Benefit Tax - Prescribed rate of interest
  • Social Welfare (Transitional Provisions) Amendment Act 2000

General interest items

  • Passive tracker funds ruling applications

Legal decisions - case notes

  • Unsuccessful application for judicial review in relation to assessments by the Commissioner
    Denys Jeremy Douglas v CIR
  • Whether payments made to service stations in relation to trade tie agreements were capital or revenue
    Birkdale Service Station Limited & Ors v CIR

Regular features

  • Due dates reminder
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Date published: 14 Dec 2004

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