Tax Information Bulletin - Volume 18 Issue 5
Issued: June 2006
Binding rulings
Junk mail deliverers - whether employees or contractors
BR Prd 06/01
- RTF format
(772kb | 13 pages)
BR Prd 06/01 - PDF format
(237kb | 14 pages)
Junk mail supervisors - whether employees or contractors
BR Prd 06/02
- RTF format
(239kb | 13 pages)
BR Prd 06/02 - PDF format
(125kb | 13 pages)
Debt factoring arrangments and GST
BR Pub 06/01
- RTF format
(772kb | 13 pages)
BR Pub 06/01 - PDF format
(237kb | 14 pages)
Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee
BR Pub 06/02
- RTF format
(239kb | 13 pages)
BR Pub 06/02 - PDF format
(125kb | 13 pages)
Legal decisions - case notes
21 March 2006 - LAQC losses must be attributed
New Zealand Ostrich Export Company Limited v The Commissioner of Inland Revenue
22 March 2006 - Taxpayer unsuccessful in attempt to compel Commissioner to accept and allow late objection
FB Duvall v The Commissioner of Inland Revenue
30 March 2006 - Application for recall
Clarence John Faloon v The Commissioner of Inland Revenue
31 March 2006 - Proceedings struck out for exceeding jurisdiction
Graham Ashley Robert Palmer v The Commissioner of Inland Revenue
Legislation and determinations
General Depreciation Determination DEP54
Determination G30: Debt securities, finance leases and hire purchase agreements denominated in New Zealand dollars
DET 05/03 Standard-cost household service for boarding service providers - preliminary consumers price index adjustments 06/02 (April 2006)
DET 001 - Standard-cost household service for childcare providers - consumers price index adjustment 06/01 (April 2006)
New legislation
Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 [2006 No 3]
Student loan scheme charitable organisations (Order in Council)
Standard practice statements
SPS 06/01 Discretion to cancel or not assess shortfall penalties for taking an unacceptable tax position (April 2006)
SPS 06/02 Writing off outstanding tax (May 2006)
General articles
Summary of unintended legislative change submissions where Rewrite Advisory Panel considered there was no unintended legislative change
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 5 (PDF | 1.3MB | 144 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 Jun 2006
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