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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 13 - 2001

Vol 13 No 9 - September 2001

In this issue:

Binding rulings

  • Note regarding Public Rulings BR Prd 01/20, 01/21, 01/26, 01/27
  • Product ruling - BR Prd 01/20
  • Product ruling - BR Prd 01/21
  • Product ruling - BR Prd 01/26
  • Product ruling - BR Prd 01/27
  • Product ruling - BR Prd 01/17
  • Product ruling - BR Prd 01/18
  • Product ruling - BR Prd 01/19
  • Product ruling - BR Prd 01/22
  • Product ruling - BR Prd 01/23
  • Product ruling - BR Prd 01/24
  • Product ruling - BR Prd 01/25
  • Product ruling - BR Prd 01/08
  • Forestry rights - secondhand goods GST input tax deduction

New legislation

  • Fringe Benefit Tax - Prescribed rate of interest on low-interest, employment-related loans

Questions we've been asked

  • Shortfall penalties in respect of agreed adjustments

Standard Practice Statements

  • Release of Information - IR-SPS GNL 170

Legal decisions - case notes

  • Whether trust's purposes were charitable - (Latimer & Ors for the) Crown Forestry Rental Trust v CIR
  • Sale of Business Packages - whether disputants entitled to GST input credit on secondhand goods; whether Commissioner estopped from reassessment - TRA Number 003/00, 016/00 and 017/00.  Decision Number 007/01
  • Whether Commissioner's reassessment of GST return was procedurally valid - PLM Software Limited v CIR
  • Whether there was a sale of a going concern for the purposes of the Goods and Services Tax Act; whether Commissioner entitled to an extension of time for filing appeal - CIR v Fatac Limited (in Liquidation)
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Date published: 14 Dec 2004

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