Skip to Content


Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 18 Issue 3
Issued: April 2006

Legal decisions - case notes

10 January 2006 - Casual relief driver is employee
TRA 003/05 Decision No 001/2006
13 February 2006 - High Court discusses Commissioner's ability to settle tax litigation
Accent Management Limited & Ors v The Commissioner of Inland Revenue
15 February 2006 - Section 17 notice served upon a liquidator
Re: Next Generation Investments Ltd (in liq) v The Commissioner of Inland Revenue (Judicial Review)


New legislation

Taxation (Annual Rates of Income Tax 2005-06) Act 2005
Taxation (Urgent Measures) Act 2005
Student Loan Scheme Amendment Act 2005
Student loan interest rate formula
Student loan interest rates for 2006-07


Operational statements

OS 06/01 GST treatment of supplies of telecommunications services


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.

Download this issue

Tax Information Bulletin - Volume 18 Issue 3 (PDF | 711kb | 32 pages)

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.

Report an accessibility problem for this page


Date published: 01 Apr 2006

Back to top



Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors