Tax Information Bulletin - Volume 20 Issue 9
Issued: November 2008

Legal decisions - case notes

12 August 2008 - Test for intention/purpose
CIR v Boanas, Boanas, Railton and Railton (Mt Rosa Partnership)

13 August 2008 - TRA has jurisdiction to substitute an assessment
Beckham v CIR

04 September 2008 - Judicial review granted for delay
Peter Allan Harris v the District Court at Auckland and CIR

17 September 2008 - No deduction for fines
TRA 105/05 Dec 9/2008

23 September 2008 - Forfeiture of shares taxable under FIF regime
Govind Prasad Saha v CIR CIV 2007-485-701

Legislation and determinations

Determination FDR 2008/13 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (PIMCO Cayman Global Bond (NZD Hedged) Fund)

Overseas currency rates 2009 - end of month (Rates table B)

Overseas currency rates 2009 (Rates table A)

Overseas currency rates 2010 - end of month (Rates table B)

New legislation

Climate Change Response (Emissions Trading) Amendment Act 2008

Mortgage diversion

General articles

New tax information exchange agreement with the Netherlands on behalf of the Netherlands Antilles

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: 10 Feb 2009

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