Tax Information Bulletin - Volume 20 Issue 4
Issued: May 2008

Legal decisions - case notes

19 February 2008 - Trinity supreme court hearing adjourned
Ben Nevis Forestry Ventures Limited, Accent Management Limited and Ors v The Commissioner of Inland Revenue

28 February 2008 - A deed of gift of money and declaration of trust
Begg and Jacksons v The Commissioner of Inland Revenue

03 March 2008 - Tax advisor's statutory non-disclosure right narrower than legal professional privilege
Iain Wilson Blakeley v The Commissioner of Inland Revenue

08 March 2008 - Application to represent a taxpayer company by virtue of a long-standing association with the company
Central Equipment Company v The Commissioner of Inland Revenue

Legislation and determinations

Determination FDR 2008/07 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ING Credit Opportunities Fund's interests in offshore credit opportunities funds)

Determination FDR 2008/08 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Highpoint Trust)

Determination FDR 2008/09 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ABN AMRO Global Equities Hindsight Trust)

2008 International Tax Disclosure Exemption ITR19

Overseas currency converter

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: 24 Jun 2008

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