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Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 18 Issue 4
Issued: May 2006

Corrections

Correction - Operational Statement OS 06/01 GST Treatment of Supplies of Telecommunications Services
Correction - Threshold to account for GST on a payments basis (May 2006)


Legal decisions - case notes

24 February 2006 - Order for further and better discovery
Prophet Investments Limited
28 February 2006 - Appeal filed out of time deemed abandoned
J G Russell v The Commissioner of Inland Revenue
30 March 2006 - Disputing default assessments
Donald Eugene Allen v The Commissioner of Inland Revenue


Legislation and determinations

2006 International Tax Disclosure Exemption ITR17
Overseas currency converter
Overseas currency rates 2007 - end of month (Rates table type 'B')


Questions we've been asked

Effect of repeal of Income Tax Act 1994 on depreciation determinations issued before repeal


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 4 (PDF | 361kb | 21 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.

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Date published: 01 May 2006

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