Tax Information Bulletin - Volume 18 Issue 6
Issued: July 2006

Binding rulings

Importers and GST input tax deductions

BR Pub 06/03 - RTF format (121kb | 9 pages)
BR Pub 06/03 - PDF format (48kb | 9 pages)

Legal decisions - case notes

01 May 2006 - Valuation and hindsight
TRA Number 145/04, Decision Number 006/2006

03 May 2006 - Taxpayer successfully opposes Commissioner's application to adduce new evidence
TRA003/003 Decision Number 7/2006

23 May 2006 - New ground of assessment on appeal
The Commissioner of Inland Revenue v Zentrum Holdings Ltd

Interpretation statements

Interest deductibility - Public Trustee V CIR

IS0082 - RTF format (443kb | 34 pages)
IS0082 - PDF format (172kb | 34 pages)

Legislation and determinations

National average market values of specified livestock determination 2006

Standard practice statements

SPS 06/03 Reduction of shortfall penalties for previous behaviour (June 2006)

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.

Date published: 01 Jul 2006

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