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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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 2 - February 2003
Vol 15 No 1 - January 2003

Date published: 14 Dec 2004

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