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

Vol 14 No 10 - October 2002

In this issue:

Binding rulings

  • Product Ruling - BR PRD 02/11
  • Product Ruling - BR PRD 02/13
  • Public Ruling - BR PUB 02/01

Interpretation statements

  • GST treatment of court awards and out of court settlements

Legislation and determinations

  • Modular nylon tile carpets - General Depreciation Determination DEP 46
  • Foreign currency amounts - conversion to New Zealand currency

Legal decisions - case notes

  • Going concern - Fatac Limited (In Liquidation) 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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