Tax Information Bulletin - Volume 21 Issue 4
June 2009
Binding rulings
Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
BR Pub 09/02
- RTF format
(170KB | 13 pages)
BR Pub 09/02 - PDF format
(72KB | 13 pages)
Legal decisions - case notes
20 April 2009 - Expenditure must be significantly in connection with determination of assessable income
TRA Decision Number 08/2009, TRA Number 023/2007
20 April 2009 - Interlocutory application for stay of liquidation proceedings pending judicial review dismissal
Berrytime Land Limited and Berrytime Limited v Commissioner of Inland Revenue
08 April 2009 - Scope of judicial review limited in tax cases
Westpac v Commissioner of Inland Revenue
27 February 2009 - TRA allows deduction for GST input tax on legal services provided in trusts
TRA Decision Number 06/2009; TRA 67/05 and 70/05
Legislation and determinations
CPI Adjustment - CPI 09/01 for Determination DET - 05/03: Standard-cost household service for boarding service providers (March 09)
Determination FDR 2009/1: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (AMP future directions international bond fund)
Determination FDR 2009/2: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund)
DET 09/02 Standard-cost household service for childcare providers
National average market values of specified livestock determination 2009
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 4 (PDF | 340KB | 29) |
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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 Jun 2009
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