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

Vol 14 No 11 - November 2002

In this issue:

Binding rulings

  • Product Ruling - BR PRD 02/14
  • Product Ruling - BR PRD 02/15
  • Product Ruling - BR PRD 02/16

Legal decisions - case notes

  • Struck off companies restored to companies register - CIR v Registrar of Companies
  • Statutory demand reinstated, retired trustee's GST liability - CIR v Chester Trustee Services Ltd
  • Application to set aside bankruptcy - The bankruptcy of Moti Singh (ex patre CIR)
  • Special leave to appeal refused by Privy Council - John George Russell & Ors v Taxation Review Authority & CIR
  • Special leave to appeal refused by Privy Council - M & J Wethreill Company Ltd & Ors v Taxation Review Authority & CIR

Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002

  • New rules on taxpayer financial relief
  • New rules on transfers of overpaid tax
  • Tax simplification measures
  • Other policy measures
  • Remedial amendments

Standard practice statements

  • Instalment arrangements for payment of tax debt
  • Writing off tax debt

Questions we've been asked

  • Section 108 Tax Administration Act 1994 (TAA): Commencement of 4-year statutory period

Other items of interest

  • Retrospective adjustment to salaries paid to shareholder-employees -withdrawal of previous QWBA

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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