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Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 20 Issue 2
Issued: March 2008

Legal decisions - case notes

11 January 2008 - Trainer's percentage is exempt income
TRA Decision Number 2/08
25 January 2008 - Commissioner entitled to use section 19 during the dispute resolution process
Gerald Malcolm Foxley and Anor v The Commissioner of Inland Revenue


Legislation and determinations

Determination FDR 2008/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
Determination FDR 2008/02 - Fair dividend rate method not to be used for a type of attributing interest in a foreign investment fund
National standard costs for specified livestock determination 2008


New legislation

Income Tax Act 2007


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.

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Tax Information Bulletin - Volume 20 Issue 2 (PDF | 477KB | 40 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: 03 Mar 2008

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