TIB - Vol 17 - 2005
Tax Information Bulletin Vol 17 No 09 - November 2005
Items of interest this month include:
Regular features
- Due dates reminder
Interpretation statements
- Shortfall penalty for not taking reasonable care
- Shortfall penalty - unacceptable interpretation and unacceptable tax position
Legislation and determinations
- Foreign currency amounts - conversion to New Zealand currency
New legislation
- Withholding tax changes for fruit picking contractors
- Correction - Excess imputation credits
Legal decisions - case notes
- High Court dismisses judicial review application
Rogerson v CIR - Taxpayer challenges Commissioner's power to enforce a guarantee
Michael john Peterson v CIR (Judicial Review) - Group loss offset rules unavailable to lost attributing qualifying company (LAQC)
TRA No 0006/04, Decision No 015/2005 - No tenable cause of action
TRA No 147/04, Decision No 13/2005 - Notice of defence struck out
TRA No 09/012, Decision No 012/2005 - Transaction held to involve tax avoidance under Goods and Services Tax Act
Glenharrow Holdings Limited v CIR - Taxpayer must issue NOPA to “default” assessment
Donald Eugene Allen v CIR - CIR not able to add new ground to appeal
CIR v Zentrum Holdings Ltd and Ngahemi Properties Ltd, as the Zentrum Holdings Group
Standard practice statements
- Remission of penalties and interest - SPS 05/10
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Other issues this year
Tax Information Bulletin Vol 17 No 10 - December 2005
Tax Information Bulletin Vol 17 No 08 - October 2005
Tax Information Bulletin Vol 17 No 07 - September 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 Oct 2005
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