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.
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Tax Information Bulletin - Volume 18 Issue 3 (PDF | 711kb | 32 pages) |
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Date published: 01 Apr 2006
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