TIB - Vol 14 - 2002
Vol 14 No 12 - December 2002
In this issue:
Binding rulings
- Product rulings BR PUB 02/02 - 02/10 (Dispositions where transferor reserves/retains benefit or advantage in real property: gift duty and income tax)
- Commentary on Public Rulings BR PUB 02/02 - 02/10
- Product rulings BR PRD 02/17 - 02/19 (Telecom Corporaton of NZ Ltd and Telecon NZ Ltd)
New legislation
- Fringe benefit tax rate on low-interest, employment-related loans
- Tax status of Sports and Recreation New Zealand/High Performance Sport Centre Trust
Legislation and determinations
- Graders (Capsicums)
- Fishing nets
- Compact disc players, digital versatile disc players, video game players, and related assets
Standard practice statement
- Remission of penalties and interest
Legal decisions - case notes
- Application to transfer cases to High Court - CIR v Erris Promotions & Ors, Wilson Black Associates Limited v CIR, CIR v West Coast Development Limited
- Mortgagee sale - CIR v Edgewater Motel Ltd & Ors
- Trust for charitable purposes taxable due to trustee and deemed settlor - Leslie Jane Dick and Bruce Maxwell Grierson v CIR
- Struck-off companies unable to proceed with their objections - TRA 21/02 and TRA 22/02 62
- Transfer of proceedings - CIR v Taxpayer 740/02
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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