Tax Information Bulletin - Volume 19 Issue 2
Issued: March 2007

Legal decisions - case notes

31 October 2006 - Counterclaim action during liquidation proceedings
The Commissioner of Inland Revenue v Churton Farms Limited. The Commissioner of Inland Revenue v Ngaturi Properties Limited

15 December 2006 - Commissioner directed to consider remission of penalties and interest
Chesterfields Pre-Schools Limited and Other v The Commissioner of Inland Revenue

19 December 2006 - Strike-out application
J A Reid & Others v The Commissioner of Inland Revenue

20 December 2006 - Solicitor's undertaking
Manu Chhotubhai Bhanabhai & Douglas Mark Andrew Burgess v The Commissioner of Inland Revenue

22 December 2006 - High Court substantially upholds validity of Section 17 Notice issued to taxpayer
Manu Chhotubhai Bhanabhai & Douglas Mark Andrew Burgess v The Commissioner of Inland Revenue

Legislation and determinations

National standard costs for specified livestock determination 2007

New legislation

New double tax agreements with Chile, Poland and Spain, new protocols to Australia and Singapore agreements

Use-of-money interest rates to rise

Standard practice statements

SPS 07/01 Tax Payments - when received in time (Feb 07)

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 Mar 2007

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