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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 15 - 2003

Vol 15 No 3 - March 2003

In this issue:

New legalisation

  • Tax effects of the Remuneration Authority (Members of Parliament) Amendment Act 2002
  • Student Loan Scheme - interest rates for 2003-04

Standard practice statements

  • Clarification of standard practice statement - SPS RDC 620 - writing off tax debt reduction of net losses when writing off debt

Legislation and determinations

  • Livestock values - 2003 national standard costs for specified livestock
  • Compact disc players, digital versatile disc players, video games players and related assets

Legal decisions - case notes

  • Taxpayer "person affected" by tax avoidance arrangements;  CIR's assessments upheld - CIR v Peterson and Peterson v CIR
  • Another case transferred from the TRA to the High Court - CIR v McIlraith
  • Documents not prepared with a dominant purpose of litigation - Glenharrow Holdings v CIR
  • Taxpayer's objection procedurally flawed;  TRA lacks jurisdiction to determine objection - TRA 026/01 Decision 002/2003
  • Fundamental variation - TRA Decision 003/2003

Other items of interest

  • Statement of policy withdrawal and revised interpretation

Regular features

  • Due dates reminder
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Date published: 14 Dec 2004

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