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

Vol 13 No 10 - October 2001

In this issue:

Legislation and determinations

  • Trough covers (polyethylene) - Provisional Depreciation Determination PROV 8
  • Foreign currency amounts - conversion to New Zealand currency

New legislation

  • Use-of-money interest rates decrease

Legal decisions - case notes

  • Tax avoidance arrangements - application to delay litigation pending disputes resolution procedure - CC Alpe, Eliminator Systems Ltd, Transit Accessories Ltd, Fryco Engineering Ltd, CA Mold, and Lingar Orchids Ltd v CIR
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Date published: 14 Dec 2004

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