Tax Information Bulletin - Volume 18 Issue 9
Issued: October 2006
Binding rulings
Provision of childcare services to employees
BR Prd 06/03
- RTF format
(121kb | 9 pages)
BR Prd 06/03 - PDF format
(48kb | 9 pages)
Legal decisions - case notes
02 August 2006 - Supreme Court dismisses application for leave to appeal
Jeffrey George Lopas and Lorraine Elizabeth McHerron v The Commissioner of Inland Revenue SC 2/2006 [2006] NZSC 56
08 August 2006 - GST avoidance arrangement unsuccessful
TRA04/2005 Decision Number 9/2006
New legislation
Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006
General articles
Removal of 5 cent coins from circulation - effect on GST tax invoices
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 9 (PDF | 473kb | 16 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 Oct 2006
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