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

Vol 15 No 12 - December 2003

Items of interest include:

This month's opportunity for you to comment

Binding rulings

  • Public ruling - BR PUB 03/07
  • Public ruling - BR PUB 03/08
  • Public ruling - BR PUB 03/09
  • Public ruling - BR PUB 03/10
  • Commentary on public rulings BR PUB 03/07 to BR PUB 03/10
  • Product ruling - BR PRD 03/15
  • Product ruling - BR PRD 03/17
  • Product ruling - BR PRD 03/20

New legislation

Fringe benefit tax - prescribed rate of interest on low-interest, employment-related
loans

Legal decisions - case notes

  • Discretionary remedy not awarded by High Court
    M & J Wetherill Company Ltd & Ors v TRA & CIR
  • Tax agent's judicial review of District Court fails
    Russell v District Court & CIR
  • Joint venture scheme found to be tax avoidance
    Erris Promotions Limited & Ors v CIR
  • Church superannuation scheme not charitable
    Jarrod Peter Hester & Ors v CIR

Legislation and determinations

  • Outboard motors - draft general depreciation determination: DDG0094
  • Exposure draft - general depreciation determination DEPXX
     

Standard practice statement

  • Tax payments - when received in time IR-SPS PRC-101
  • Retention of business records by electronic means IR-SPS GNL-430
     

Questions we've been asked

  • Managing communications associated with a dispute referred to the Adjudication Unit
  • Application of the anonymous version of Determination S13
     

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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