Tax Information Bulletin - Volume 21 Issue 2
Issued: April 2009
Binding rulings
How the Income Tax Act 2007 applies to payments made to students by the New Zealand Maori Arts and Crafts Institute
BR Prd 09/01
- RTF format
(118KB | 3 pages)
BR Prd 09/01 - PDF format
(44KB | 3 pages)
Legal decisions - case notes
3 February 2009 - Time of assessment by Commissioner not seen as justification to uphold judicial review
Amaltal Fishing Company Limited v Commissioner of Inland Revenue
20 February 2009 - Structured finance taxpayer's appeal dismissed
Westpac Banking Corporation v Commissioner of Inland Revenue
24 February 2009 - The Commissioner is correct not to exercise statutory discretion
TRA 017/08 Decision 5/2009
11 February 2009 - Taxation Review Authority held relocation drivers are independent contractors and not employees
TRA Decision 4/2009
Legislation and determinations
Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007
2009 International Tax Disclosure Exemption ITR20
New legislation
Drop in FBT rate for low-interest loans
Student loan scheme - interest rate for 2009-10
Student loan scheme - volunteer exemption
Use-of-money interest methodology and rate changes
Questions we've been asked
QB 09/01: Payments made in addition to financial redress under Treaty of Waitangi settlements - income tax treatment
Standard practice statements
SPS 09/01 - Compulsory deductions from bank accounts
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.
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Tax Information Bulletin - Volume 21 Issue 2 (PDF | 391KB | 36 pages) |
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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. |
Date published: 19 May 2009
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