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

Tax Information Bulletin Vol 17 No 06 - August 2005

Items of interest include:

Binding rulings

  • Public ruling - BR PUB 05/12
  • Commentary on public ruling BR PUB 05/12
  • The impact of company amalgamations on binding rulings

New legislation

  • Local authority GST deadline extended

Legal decisions - case notes

  • Taxpayers refused leave to appeal to the Supreme Court
    Jarod Peter Hester & Ors v CIR
  • Application for leave to appeal to Supreme Court dismissed
    Motorcorp Holdings & Ors v CIR
  • Section 99(4) argument fails
    Panmure Consultants Limited

Standard practice statements

  • Non-disclosure right for tax advice documents - SPS 05/07
    Process for claiming the right of non-disclosure
  • Section 17 notices - SPS 05/08
    Appendix

Regular features

  • Due dates reminder
  • Your chance to comment on draft taxation items before they are finalised
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Date published: 01 Aug 2005

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