TIB - Vol 17 - 2005
Tax Information Bulletin Vol 17 No 10 - December 2005
Items of interest this month include:
Binding rulings
- Public ruling - BR Pub 05/14>
Interpretation statement
- Income tax treatment of New Zealand patents
Standard practice statement
- SPS 05/11 - Instalment arrangements for payment of tax debt
- Withdrawal of the standard practice statement INV-140 Fast tracking small simple disputes
Legislation and determinations
- Determination DET 05/02 - Amortisation rates for landfill cell construction expenditure
- Determination DET 05/03 - Standard-cost household service for boarding service providers
- Correction - General depreciation determination DEP53
Legal decisions - case notes
- Commissioner obtains Mareva Injuction
Chesterfield Preschools Ltd & Ors V The Commissioner of Inland Revenue - Commissioner loses appeal
Commissioner of Inland Revenue v Wellington Regional Stadium Trust - Commissioner's decision reviewed
Claire Avon Rae Hollis v The Commissioner of Inland Revenue
Regular features
- Due dates reminder
- Your chance to comment on draft taxation items before they are finalised
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Other issues this year
Tax Information Bulletin Vol 17 No 09 - November 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: 02 Dec 2005
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