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Technical tax area
Te wahi mo te take hangarau

Tax Information Bulletin - Volume 20 Issue 11
Issued: February 2009

Corrections

Correction - incorrect figure in the National Average Market Values of Specified Livestock Determination, 2008


Legal decisions - case notes

24 September 2008 - Procedural irregularities in tax assessments
JD & CE Henson Partnership & Ors v Commissioner of Inland Revenue
3 November 2008 - Demand is not of substantial assistance in determining whether money is payable under the Unclaimed Money Act 1971
Westpac Banking Corporation, Bank of New Zealand and ANZ National Bank Limited v CIR


New legislation

Minimum family tax credit amount increased
Student loan scheme repayment threshold for the 2009-10 tax tear


Questions we've been asked

QB 08/04: Income Tax Act 2007: research and development credits (subpart LH) - tax avoidance (section BG1)


Standard practice statements

SPS 08/04 - Elections to change a balance date


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 11 (PDF | 337kb | 24 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: 02 Mar 2009

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