Tax Information Bulletin - Volume 18 Issue 1
Issued: February 2006

Legal decisions - case notes

21 October 2005 - Judicial review fails
Dowell & Ors as trustee for Estate Frank King, Brenda King & Ann King v The Commissioner of Inland Revenue

21 October 2005 - Family taxable on share trading activity
Dowell & Ors as trustee for Estate Frank King Brenda King & Ann King v The Commissioner of Inland Revenue

31 October 2005 - District Court proceedings reinstated
Graham Ashley Robert Palmer v The Commissioner of Inland Revenue

08 November 2005 - Striking out judicial review application
The Commissioner of Inland Revenue v Ch'elle Properties (NZ) Ltd

10 November 2005 - Change of use adjustments explained
The Commissioner of Inland Revenue v Lundy Family Trust and Behemoth Corporation Limited

15 November 2005 - PAYE required to be paid by employee
Decision No: 17/05

Interpretation statements

Shortfall penalty - evasion

IS0062 - RTF format (359kb | 29 pages)
IS0062 - PDF format (137kb | 28 pages)

Questions we've been asked

The impact of company amalgamations on financial arrangment determinations

Standard practice statements

SPS 05/12 - Loss offset elections between group companies (Feb 06)

Regular features

Public consultation

We produce a number of statements and rulings aimed at explaining how taxation law effects taxpayers and their agents.

Because we are keen to produce items that accurately and fairly reflect taxation legislation, and are useful in practical situations, your input into the process - as perhaps a "user" of that legislation - is highly valued.

Due dates reminders

Depending on your individual circumstances the due dates that apply to you may be different. We have a range of calendars available that will help you plan ahead to help you meet your obligations.

Date published: 01 Feb 2006

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