Tax Information Bulletin - Volume 19 Issue 5
Issued: June 2007

Binding rulings

New BNZ product "TotalMoney"

BR Prd 07/01 - RTF format (74kb | 7 pages)
BR Prd 07/01 - PDF format (53kb | 7 pages)

Legal decisions - case notes

03 April 2007 - Bill of Rights
Peter Lloyd Machirus v The Commissioner of Inland Revenue

26 April 2007 - Breach of solicitor's undertaking to the Commissioner
Manu Chhotubhai Bhanabhai & Ors v The Commissioner of Inland Revenue

Interpretation statements

GST treatment of sale of long-term residential rental properties

IS07/01 - RTF format (177kb | 10 pages)
IS07/01 - PDF format (94kb | 10 pages)

Legislation and determinations

DET 05/03 Standard-cost household service for boarding service providers - CPI Adjustment 07/02 (March 07)

DET 001 - Standard-cost household service for childcare providers - CPI Adjustment 07/01 (March 07)

New legislation

Student Loan Scheme Amendment Act 2007

Standard practice statements

SPS 07/03 - Requests to amend assessments (May 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: 31 May 2007

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