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

Tax Information Bulletin Vol 17 No 03 - April 2005

Items of interest include:

Binding rulings

  • Product ruling - BR PRD 05/01
  • Product ruling - BR PRD 05/03
  • Product ruling - BR PRD 05/04

Legislation and determinations

  • 2005 international tax disclosure exemption ITR16
  • Foreign currency amounts - conversion to New Zealand dollars.

Questions we've been asked

  • Deductions from GST output tax for subsequent changes to taxable use
  • Tower Limited spin-off - tax implication for New Zealand shareholders.

Legal decisions - case notes

  • GST deregistration
    TRA 011/03
  • Commissioners decsions not to allow financial relief upheld
    Mason Clarke v CIR, Christopher John Money v CIR

Standard practice statements

  • Disputes resolution process commenced by the Commissioner of Inland Revenue - SPS 05/03
  • Disputes resolution process commenced by a taxpayer - SPS 05/04

Regular features

  • Due dates reminder
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Date published: 03 May 2005

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