Tax Information Bulletin - Volume 20 Issue 5
Issued: June 2008

Legal decisions - case notes

02 April 2008 - Delegated authority
Shirley and Ronald Marshall v The Commissioner of Inland Revenue

13 March 2008 - Qualifying trust and corpus
TRA decision 05/08

11 April 2008 - Final determination in the High Court stands
Commissioner of Inland Revenue v Central Equipment Company Limited

24 April 2008 - Child support - retrospective reviews and departures
IPD v KME and The Commissioner of Inland Revenue

14 April 2008 - Supreme Court decides on taxpayer secrecy
Westpac Banking Corporation Limited, BNZ Investments Limited, ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue SC 66 and 67/2007

15 April 2008 - Accountants' advice documents must be discovered
ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue CIV 2005-485-1037, 1038, 1039; 2006-485-1105, 1108, 1109, 1111. (Discovery application)

15 April 2008 - ANZ has second cause of action struck out
Case ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue CIV 2005-485-1037, 1038, 1039; 2006-485-1105, 1108, 1109, 1111 (Strike-out application)

24 April 2008 - Jurisdiction of the District Court in tax claim
Diederik Meenken v District Court, Masterton and The Commissioner of Inland Revenue

Interpretation statements

GST - Role of section 5(14) of the Goods and Services Tax Act 1985 in regard to the zero-rating of part of a supply

IS08/01 - RTF format (154kb | 9 pages)
IS08/01 - PDF format (121kb | 9 pages)

Legislation and determinations

The Commissioner's Table of Depreciation Rates

Tax Depreciation Rates General Determination Number 67

General Depreciation Determination DEP68

DET 05/03 Standard-cost household service for boarding service providers (Nov 05)

Questions we've been asked

QB 08/01: Tax Administration Act 1994 - Section 91E(4)(f) and self-assessment

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: 21 Jul 2008

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