Tax Information Bulletin - Volume 19 Issue 7
Issued: August 2007

Legal decisions - case notes

08 June 2007 - Service of Notice of Response sent to incorrect address sufficient
The Commissioner of Inland Revenue v LGH Thompson

11 June 2007 - Trinity litigants lose appeal based on Trinity settlements
Accent Management Ltd, Ben Nevis Forestry Ventures Ltd, Bristol Forestry Ventures Ltd, Clive Bradbury, Greenmass Ltd, Gregory Peebles, Kenneth Laird Estate, Lexington Resources Ltd and Redcliffe Forestry Ventures Ltd v The Commissioner of Inland Revenue

11 June 2007 - Trinity investors lose appeal
Accent Management Ltd, Ben Nevis Forestry Ventures Ltd, Bristol Forestry Ventures Ltd, Clive Bradbury, Greenmass Ltd, Gregory Peebles, Kenneth Laird Estate, Lexington Resources Ltd, and Redcliffe Forestry Ventures Ltd v The Commissioner of Inland Revenue

13 June 2007 - Trustee liable for post bankruptcy tax debt
The Commissioner of Inland Revenue v Philip John Duncan

18 June 2007 - Unsuccessful appeal from the Commissioner of Inland Revenue's strike-out application
Ron West Motors (Otahuhu) Limited v The Commissioner of Inland Revenue

25 June 2007 - Court of Appeal upholds TRA's tax avoidance findings for property development
Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue

Interpretation statements

Is an agreement for sale and purchase of property an "invoice" for GST purposes?

IS07/02 - RTF format (151kb | 15 pages)
IS07/02 - PDF format (132kb | 15 pages)

Legislation and determinations

Child restraints (capsules and car seats) for hire DEP61

Buildings and structures DEP62

Tax Depreciation Rates General Determination Number 63

Questions we've been asked

QB 07/03 Trustees in the context of the Goods and Services Tax Act 1985: does a separate trustee capacity and personal capacity exist and do separate trustee capacities exist for trustees of multiple trusts?

QB 07/04 Trophies and animal products derived from the tourist, hunting and safari industry that are to be mounted in New Zealand - zero-rating

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: 30 Jun 2007

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