Tax Information Bulletin - Volume 18 Issue 2
Issued: March 2006
Binding rulings
Passive investment fund
BR Prd 05/05
- RTF format
(129kb | 10 pages)
BR Prd 05/05 - PDF format
(97kb | 10 pages)
Passive investment fund
BR Prd 05/06
- RTF format
(128kb | 10 pages)
BR Prd 05/06 - PDF format
(84kb | 10 pages)
Bonus shares issue
BR Prd 05/07
- RTF format
(107kb | 6 pages)
BR Prd 05/07 - PDF format
(55kb | 6 pages)
Bonus shares issue
BR Prd 05/08
- RTF format
(106kb | 7 pages)
BR Prd 05/08 - PDF format
(60kb | 7 pages)
Bonus shares issue
BR Prd 05/09
- RTF format
(103kb | 7 pages)
BR Prd 05/09 - PDF format
(60kb | 7 pages)
Legal decisions - case notes
28 November 2005 - Taxpayer appeal against capital expenditure decision
Fullers Bay of Islands v The Commissioner of Inland Revenue
30 November 2005 - Reinstatement of cancelled GST registration upheld by Court of Appeal
Lopas and McHerron v The Commissioner of Inland Revenue
14 December 2005 - Strike out of judicial review
Ron West Motors (Otahuhu) Ltd v TRA and The Commissioner of Inland Revenue
Legislation and determinations
National standard costs for specified livestock determination 2006
New legislation
Student loan scheme - repayment and interest write-off thresholds for the 2006-07 tax year
Questions we've been asked
FBT-value of brokerage provided by sharebrokers to employees
The meaning of "benefit" for FBT purposes
Records for controlled foreign companies or foreign investment funds to be available in English
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.
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Tax Information Bulletin - Volume 18 Issue 2 (PDF | 541kb | 36 pages) |
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Disclaimer: The official electronic version of this TIB is provided in PDF format. We may also publish this document in other electronic formats to improve the accessibility of our information. Minor presentation changes may occur between formats and we make every effort to ensure the information is accurately converted. |
Date published: 01 Mar 2006
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