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Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 18 Issue 11
Issued: December 2006

Binding rulings

Demerger of the Australian business of the TOWER group
BR Prd 06/04 - RTF format (80kb | 3 pages)
BR Prd 06/04 - PDF format (36kb | 3 pages)


Interpretation statements

Shortfall penalty - evasion
IS0062 - RTF format (359kb | 29 pages)
IS0062 - PDF format (137kb | 28 pages)


Operational statements

OS 06/02 Interaction of tax and charities rules, covering tax exemption and donee status (Dec 2006)


Questions we've been asked

GST treatment of funding provided to Treaty of Waitangi claimants by the Crown through the Office of Treaty Settlements


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 11 (PDF | 484kb | 44 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 Dec 2006

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