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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 16 - 2004

Vol 16 No 4 - May 2004

Items of interest include:

This month's opportunity for you to comment

Binding rulings

  • Public Ruling - BR PUB 04/4
  • Commentary on Public Ruling - BR PUB 04/4
  • Product ruling - BR PRD 04/04
  • Product ruling - BR PRD 04/05

Legislation and determinations

  • Determination DET 001
    Standard-cost household service for child providers
  • Commentary on determination DET 001
  • General depreciation determination DEP51
  • Appendix A - Weekly variable standard-cost items
  • Appendix B - Application of the standard-cost basis as determined by the commissioner for childcare providers

Legal decisions - case notes

  • Applications by objectors to call witnesses
    TRA decision 015/2004
  • Applications by objectors to call witnesses
    TRA decision 016/2004
  • Availability of input tax credit
    Sea Hunting Fishing Limited v CIR

Questions we've been asked

  • AMP group demerger - confirmation of tax implications for New Zealand shareholders

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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