TIB - Vol 13 - 2001
Vol 13 No 6 - June 2001
In this issue:
Binding Rulings
- Employment Court awards for lost wages or other remuneration - employers' liability to make tax deductions
- Public Ruling - BR Pub 01/06
- Product Ruling - BR Prd 01/07
- Product Ruling - BR Prd 01/08
- Product Ruling - BR Prd 01/09
- Product Ruling - BR Prd 01/12
- Product Ruling - BR Prd 01/13
New Legislation
- Would you like to be consulted on the valuation of nursery plants?
Legislation and Determinations
- National Average Market Values of Specified Livestock Determination 2001
Legal decisions - case notes
- Summary judgment - Sea Hunter Fishing Limited v Commissioner of Inland Revenue
- Whether charge over uncollected book debts was fixed or floating charge - Agnew v CIR
- Whether supply of a going concern to a registered person was zero-rated - TRA No.032/00. Decision 005/2001
- Liability for GST - whether appellant carrying on a taxable activity; judicial review - whether assessment made out of time - William Nelson Palmer v CIR
- Challenge to assessment outside response period - review of test - Fuji Xerox New Zealand Ltd v CIR
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Other issues this year
Vol 13 No 12 - December 2001
Vol 13 No 11 - November 2001
Vol 13 No 10 - October 2001
Vol 13 No 9 - September 2001
Vol 13 No 8 - August 2001
Vol 13 No 7 - July 2001
Vol 13 No 5 - May 2001
Vol 13 No 4 - April 2001
Vol 13 No 3 - March 2001
Vol 13 No 2 - February 2001
Vol 13 No 1 - January 2001
Date published: 14 Dec 2004
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