Tax Information Bulletin - Volume 21 Issue 3
May 2009

Binding rulings

Payments made by parents of guardians or students to state schools - GST treatment

BR Pub 09/01 - RTF format (290kb | 17 pages)
BR Pub 09/01 - PDF format (97kb | 17 pages)

Legal decisions - case notes

13 March 2009 - Value of gain in kind when calculating FIF income or loss was market value of shares disposed of
Govind Prasad Saha v Commissioner of Inland Revenue CA 617/2008

Legislation and determinations

Determination DET 09/01: Standard-cost household service for home share care providers

Conversion of overseas income to New Zealand currency - 2009

Operational statements

OS 09/01 Commissioner's statement of a mileage rate for expenditure incurred for the business use of a motor vehicle

Questions we've been asked

QB 09/02: Holiday houses - income tax treatment

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: 19 May 2009

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