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Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 19 Issue 10
Issued: November 2007

Legal decisions - case notes

30 August 2007 - Disputant's Claim Struck Out
Decision Number 13/2007
31 August 2007 - Filing challenge out of time (Appeal)
Amaltal Fishing Co Ltd v The Commissioner of Inland Revenue
06 September 2007 - GST Tax Avoidance
Ch'elle Properties (NZ) Limited v The Commissioner of Inland Revenue


Legislation and determinations

Overseas currency converter


New legislation

KiwiSaver-amendment-regulations 2007


Questions we've been asked

QB 07/05 - Ability to rule where the Commissioner is auditing or investigating - whether the Commissioner has a discretion to rule or is prohibited


General articles

The Adjudication Unit - its role in the dispute resolution process


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 19 Issue 10 (PDF | 194kb | 24 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: 31 Aug 2007

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