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

Vol 14 No 9 - September 2002

In this issue:

Binding rulings

  • Product Ruling - BR PRD 02/06
  • Product Ruling - BR PRD 02/07
  • Product Ruling - BR PRD 02/08
  • Product Ruling - BR PRD 02/09
  • Product Ruling - BR PRD 02/10
  • Product Ruling - BR PRD 02/12

Interpretation statements

  • Easements - Deductibility of the costs of preparation, stamping and registration
  • Deductibility of sponsorship expenditure
  • Treaty of Waitangi settlements - GST treatment

Legislation and determinations

  • Pipeline crawler, inflatable pipeline plug
  • Graders (Capsicums)

Commissioner's exemptions

  • Exemption granted to Papua New Guinea shipping operators under section CN 1 (2)

Legal decisions - case notes

  • Judicial review - Surjeet Singh v CIR
  • Transfer of application dismissed - Actonz Investment Joint Ventures, Erris Promotions, Arsenal Limited and others v CIR
  • Costs sent back to the High Court for a new assessment - Brent Leroy Miller & Ors v CIR;  Managed Fashions & Ors v CIR
  • Judicial review cause of action struck out -John  George Russell & Ors v Taxation Review Authority & CIR
  • Application to amend pleadings - North Habour Nominees Limited v CIR

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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