Skip to Content


Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 20 Issue 3
Issued: April 2008

Legal decisions - case notes

22 January 2008 - Orders for discovery
TRA decision number 03/08
08 February 2008 - Physical receipt of income not necessary to be affected by a tax avoidance arrangement
TRA Decision Number 04/08
12 February 2008 - Commissioner entitled to recover interest and outstanding taxes
The Commissioner of Inland Revenue v Ron West Motors (Otahuhu) Limited
27 February 2008 - Judicial review
Gary James Christieson v The Commissioner of Inland Revenue


New legislation

Research & development
Remedial amendments
KiwiSaver
Compliance and penalties
Other policy matters


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 20 Issue 3 (PDF | 1152KB | 136 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.

Report an accessibility problem for this page


Date published: 03 Mar 2008

Back to top



Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors