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Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 20 Issue 6
Issued: July 2008

Corrections

Incorrect currency rates
Interim judgment printed in error
NZIT investments not exempt


Binding rulings

How the tax law applies to the engagement of delivery drivers by Restaurant Brands Ltd
BR Prd 08/01 - RTF format (122kb | 8 pages)
BR Prd 08/01 - PDF format (137kb | 8 pages)


Legal decisions - case notes

09 May 2008 - Commissioner's output assessment successfully challenged
TRA 036/02 Decision 6/2008


Interpretation statements

Deductibility of Feasibility Expenditure
IS08/02 - RTF format (439kb | 43 pages)
IS08/02 - PDF format (397kb | 43 pages)


Legislation and determinations

General Depreciation Determination DEP69
General Depreciation Determination DEP70
The National Average Market Values of Specified Livestock Determination, 2008
National average market values of specified livestock determination 2009


Questions we've been asked

Kiwisaver - creditable membership


Standard practice statements

SPS 08/01 - Disputes resolution process commenced by the Commissioner of Inland Revenue (June 08)
SPS 08/02 - Disputes resolution process commenced by a taxpayer (June 08)


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 6 (PDF | 915kb | 96 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: 21 Aug 2008

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