Tax Information Bulletin - Volume 19 Issue 9
Issued: October 2007

Binding rulings

How the tax law applies to the operation of the ASB NZ Shares Trust

BR Prd 07/02 - RTF format (102kb | 9 pages)
BR Prd 07/02 - PDF format (136kb | 9 pages)

How the tax law applies to the operation of the ASB World Shares Trust

BR Prd 07/03 - RTF format (118kb | 10 pages)
BR Prd 07/03 - PDF format (137kb | 10 pages)

Legal decisions - case notes

04 July 2007 - Taxpayer fails in abuse of process claim
Sandra Hineato Anderson v The Commissioner of Inland Revenue

18 July 2007 - Appealing Strike Out of Judicial Review Application
Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue

30 July 2007 - TRA's alternative assessment upheld
Max Beckham v The Commissioner of Inland Revenue

31 July 2007 - Taxpayer loses procedural point
Decision 11/2007

30 August 2007 - Special leave to appeal
Peter Lloyd Machirus v The Commissioner of Inland Revenue

30 August 2007 - Taxpayers loses costs application
K & W Wynyard & Fox Trust v The Commissioner of Inland Revenue

New legislation

Further rise in FBT rate for low-interest loans

Standard practice statements

SPS 07/05 - Transfer of depreciable property between associated persons - section EE 33 of the Income Tax Act 2004 (September 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 Aug 2007

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