TIB - Vol 15 - 2003

Vol 15 No 1 - January 2003

In this issue:

Binding rulings

• Product ruling - BR PUB 02/20
• Product ruling - BR PRD 02/21

New legislation

• Student loan scheme - repayment and interest write-off thresholds for 2003-04

Legislation and determinations

• General depreciation determination DEP 48 - prints (including limited edition prints), paintings and drawings

Legal decisions - case notes

• Legal fees partially incurred for principal purpose, no arrangement in place, income not returned, shortfall penalties for evasion and lack of reasonable care - TRA 19/2002
• Tax avoidance correctly addressed and Commissioner's assessment confirmed - Dandelion Investments Limited v CIR
• Mortgagee sales - Christchurch Readymix Concrete Ltd v Rob Michell Builder Ltd (in liquidation)

Regular features

• Due dates reminder
• Your chance to comment on draft taxation items before they are finalised.

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Other issues this year

Vol 15 No 12 - December 2003
Vol 15 No 11 - November 2003
Vol 15 No 10 - October 2003
Vol 15 No 9 - September 2003
Vol 15 No 8 - August 2003
Vol 15 No 7 - July 2003
Vol 15 No 6 - June 2003
Vol 15 No 5 - May 2003
Vol 15 No 4 - April 2003
Vol 15 No 3 - March 2003
Vol 15 No 2 - February 2003

Date published: 14 Dec 2004

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