Tax Information Bulletin - Volume 21 Issue 6
August 2009

Binding rulings

How the Income Tax Act 2007 and Goods and Services Tax Act 1985 applies to the engagement of drivers by Reach Media New Zealand Limited

BR Prd 09/03 - RTF format (79KB | 4 pages)
BR Prd 09/03 - PDF format (27KB | 4 pages)

How the Income Tax Act 2007 and Goods and Services Tax Act 1985 applies to the engagement of country supervisors by Reach Media New Zealand Limited

BR Prd 09/04 - RTF format (85KB | 4 pages)
BR Prd 09/04 - PDF format (33KB | 4 pages)

How the Income Tax Act 2007 and Goods and Services Tax Act 1985 applies to the engagement of distributors by Reach Media New Zealand Limited

BR Prd 09/05 - RTF format (80KB | 4 pages)
BR Prd 09/05 - PDF format (33KB | 4 pages)

How the Income Tax Act 2007 and Goods and Services Tax Act 1985 applies to the engagement of metropolitan supervisors by Reach Media New Zealand Limited

BR Prd 09/06 - RTF format (83KB | 4 pages)
BR Prd 09/06 - PDF format (32KB | 4 pages)

Charitable organisations and fringe benefit tax

BR Pub 09/03 - RTF format (168kb | 13 pages)
BR Pub 09/03 - PDF format (86kb | 13 pages)

Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits

BR Pub 09/04 and BR Pub 09/05 - RTF format (259kb | 26 pages)
BR Pub 09/04 and BR Pub 09/05 - PDF format (162kb | 26 pages)

Lease surrender payments received by a landlord - income tax treatment

BR Pub 09/06 - RTF format (143kb | 16 pages)
BR Pub 09/06 - PDF format (71kb | 16 pages)

Legal decisions - case notes

26 June 2009 - Taxpayer should proceed to challenge proceedings when disputing the validity of a Notice of Response
Commissioner of Inland Revenue v Alam and Begum

26 May 2009 - High Court considers issue when a dividend is paid
Commissioner of Inland Revenue v Albany Food Warehouse Ltd

26 June 2009 - Court of Appeal says omission to act can be aiding or abetting
Neil George Evans v Commissioner of Inland Revenue

11 May 2009 - Relitigated decision of the Authority
TRA No 029/07 Decision 10/2009

Legislation and determinations

Determination DEP 71: Tax Depreciation Rates General Determination Number 71

Determination DET 09/03: Amount of honoraria paid to members of the Royal New Zealand Plunket Society (Inc) that shall be regarded as expenditure incurred in production of payment

Questions we've been asked

QB 09/04 The relationship between section 113 of the TAA and the proviso to section 20(3) of the GST Act

QB 09/05: Residential investment property or properties in Australia owned by New Zealand resident - NRWT treatment of interest paid to Australian financial institution

General articles

Secondhand goods input tax credits - marine farming licences and leases

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 Aug 2009

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