TIB - Vol 15 - 2003

Vol 15 No 6 - June 2003

In this issue:

Binding rulings

• Product Ruling - BR PRD 02/12
• Public Ruling - BR PUB 99/6 Extended

Legislation decisions - case notes

• Angel Capital Corporation LTD v CIR
• TRA 084/02
• NZHB Holdings v CIR
• Jarrod Peter Hester & Ors v CIR

Legislation and determinations

• Determination: Amount of a specified withholding payment (being honoraria paid to members of the Royal New Zealand Plunket Society (Inc.)) that shall be regarded as expenditure incurred in production of payment
• National average market values of specified livestock determination 2003

Standard practice statements

• Retrospective adjustments to salaries paid to shareholder-employees
• Shortfall penalties

New legislation

• NZAID grants transferred to overseas development programmes
• Fringe benefit tax - prescribed rate of interest on low-interest employment-related loans
• Deemed rate of return for foreign investment fund interests

Questions we've been asked

• General depreciation determination - fishing nets
• Company restructuring: "Demergers" and "Spin-outs" - BHP, WMC, and CSR

Other items of interest

• Loss attributing qualifying companies

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 5 - May 2003
Vol 15 No 4 - April 2003
Vol 15 No 3 - March 2003
Vol 15 No 2 - February 2003
Vol 15 No 1 - January 2003

Date published: 14 Dec 2004

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