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

Vol 14 No 6 - June 2002

In this issue:

New legislation

  • Deemed rate of return for foreign investment fund rules
  • Fringe-benefit tax:prescribed rate of interest on low-interest, employment-related loans

Legislation and Determinations

  • National Average Market Values of Specified Livestock Determination 2002
  • Prints (including Limited Edition prints), Paintings,and Drawings - Draft General Depreciation Determination

Legal decisions - case notes

  • GST on services provided to international students
  • GST refund payable to struck-off company
  • GST payable to Mortgagee ahead of Commissioner

Regular features

  • Due dates reminder
  • Your chance to comment on draft taxation items before they are finalised
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Date published: 14 Dec 2004

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