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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 17 - 2005

Tax Information Bulletin Vol 17 No 02 - March 2005

Items of interest include:

Binding rulings

  • Public ruling - BR PUB 05/01

Legal decisions - case notes

  • Taxpayer wins film investment cases
    Peterson v CIR
  • Warranty payments paid by overseas manufacturers of motor vehicles to importers not exempt from GST
    CIR v Motorcorp Holdings & Ors

Questions we've been asked

  • HHG PLC capital reduction proposals - 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: 13 Apr 2005

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