Tax Information Bulletin - Volume 21 Issue 7
September 2009

Binding rulings

How the Income Tax Act 2007 applies to the raising of capital by Rabo Capital Securities Ltd

BR Prd 09/07 - RTF format (109kb | 9 pages)
BR Prd 09/07 - PDF format (71kb | 9 pages)

Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)

BR Pub 09/07 - RTF format (321KB | 24 pages)
BR Pub 09/07 - PDF format (116KB | 24 pages)

Legal decisions - case notes

15 July 2009 - Decision to impose section HK 11 disputable
Commissioner of Inland Revenue v Colin Skudder

31 July 2009 - Director to represent companies in appeal
Commissioner of Inland Revenue v Chesterfields et al

19 June 2009 - No exceptional circumstances to allow a challenge outside the response period
TRA Decision No 12/2009

29 July 2009 - Legal expenditure allowed if meets "principal purpose" test
Commissioner of Inland Revenue v Trustees in the Mangaheia Trust and Trustees in the Te Mata Property Trust

15 July 2009 - "Structured finance" transactions are tax avoidance arrangements
BNZ Investments Limited & Ors v Commissioner of Inland Revenue

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: 01 Sep 2009

Back to top