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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 14 - 2002

Vol 14 No 1 - January 2002

In this issue:

Binding rulings

  • Product Ruling - BR Prd 01/34

New legislation

  • Student loan scheme - Repayment and interest write-off thresholds for 2002-03

Legislation and determinations

  • Right to use capacity in Southern Cross Cable Network

Legal decisions - case notes

  • Whether supply of a going concern to a registered person was zero rated - CIR v Capital Enterprises Limited
  • Claims disallowed because of lack of evidence - TRA Number 97/021.Decision Number 11/2001
  • Challenge to assessment outside response period -  review of test - CIR v Fuji Xerox Ltd
  • Summary Judgment  - CIR v Sea Hunter Fisheries Ltd
  • Whether sale of vessel attracted GST - Judicial Review Simunovich Fisheries Ltd v CIR and Owen Joseph Knock
  • Judicial Review - Ronald George Lawton v CIR

Regular features

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Date published: 14 Dec 2004

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