TIB - Vol 13 - 2001
Vol 13 No 12 - December 2001
In this issue:
Binding rulings
- Correction to Product Ruling - BR Prd 01/17
New legislation
- Child Support Amendment Act 2001
Standard Practice Statements
- Six-monthly GST return threshold GNL - 420
Legal decisions - case notes
- Correct method of appealing challenge-based decisions of TRA - CIR v Dick and Grierson
- "Fees" paid by taxpayer to subsidiary were capital in nature and non-deductible - Mainzeal Holdings Ltd v CIR
- Application to strike out judicial review proceedings - JG Russell & Ors v Taxation Review Authority & Anor
- Commissioner's application to strike out taxpayer's judicial review proceeding dismissed - Abattis Properties Ltd v CIR
- Whether late payment charge on insurance premiums was interest and taxable or additional premuims and tax-exempt - CIR v Colonial Mutual Ltd
Regular Features
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Date published: 14 Dec 2004
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