TIB - Vol 17 - 2005
Tax Information Bulletin Vol 17 No 07 - September 2005
Items of interest include:
Binding rulings
- Product ruling - BR PRD 05/02
- Public ruling - BR PUB 05/13
New legislation
- Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005
Policy issues- Thin capitalisation rules for banks
- New rules for business environmental expenditure
- Tax exemption for petroleum exploration and development
- Changes to imputation credit rules
- Changes to the tax depreciation rules
- Death and asset transfers
- Tax recovery provision: application to civil penalties and interest
- Excess imputation credits
- Resident withholding tax and offshore unit trusts
- Determination of residence of Cook Island National Superannuation Fund
- Right of non-disclosure for tax advice
- Paid parental leave - information exchange between Inland Revenue and the Department of Labour
- Publication of tax offenders' names
- GST and the fire service levy
- GST deregistration for non-residents
Remedial issues- Rewrite amendments
- Miscellaneous remedial amendments
Other legislation
- The Charities Act 2005 - Tax implications
Legal decisions - case notes
- Certain ACC "Interest" receipts exempt from tax
CIR v Buis and Burston - Taxpayer's failure to pursue appeal results in dismissal for want of prosecution
TJ Power v CIR
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
Download ›
PDF | 670kb | 68 pages
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other issues this year
Tax Information Bulletin Vol 17 No 10 - December 2005
Tax Information Bulletin Vol 17 No 09 - November 2005
Tax Information Bulletin Vol 17 No 08 - October 2005
Tax Information Bulletin Vol 17 No 06 - August 2005
Tax Information Bulletin Vol 17 No 05 - June-July 2005
Tax Information Bulletin Vol 17 No 04 - May 2005
Tax Information Bulletin Vol 17 No 03 - April 2005
Tax Information Bulletin Vol 17 No 02 - March 2005
Tax Information Bulletin Vol 17 No 01 - February 2005
Date published: 31 Aug 2005
Back to top
