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

Vol 14 No 2 - February 2002

In this issue:

Binding rulings

  • Product Ruling - BR Prd 02/01

Legislation and determinations

  • Livestock values - 2002 national standard costs for specified livestock
  • National standard costs for specified livestock determination 2002

Standard Practice Statements

  • Timeliness in resolving tax disputes - IR-SPS INV-170

Legal decisions - case notes

  • Whether assessment was invalid - TRA Number 93/26 and 93/27.  Decision Number 001/2002
  • Sale of land - Business or private use? - TRA Number 038/00. Decision Number 005/2002
  • Penal tax - TRA Number 97/041.  Decision Number 003/2002
  • Decision on public interest immunity and mail to post office boxes - EC Hieber & Hieber Family Trust & Fleming Investments v CIR; London Continental Limited v CIR

Regular features

  • Due dates reminder
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Date published: 14 Dec 2004

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