Tax Information Bulletin - Volume 21 Issue 8
October/November 2009

Binding rulings

Newmont Mining NZ Companies (Consolidated Group)

BR Prd 09/08 - RTF format (80kb | 2 pages)
BR Prd 09/08 - PDF format (13kb | 2 pages)

Air New Zealand Limited

BR Prd 09/09 - RTF format (66kb | 7 pages)
BR Prd 09/09 - PDF format (70kb | 7 pages)

Legal decisions - case notes

29 August 2009 - Application of High Court orders stayed by Court of Appeal
Commissioner of Inland Revenue v Chesterfields et al

17 September 2009 - Avoidance arrangement and Commissioner's reconstruction confirmed
TRA Dec No 15/2009

22 September 2009 - Challenge to jurisdiction of Taxation Review Authority fails
J D and CE Henson Partnership & Ors v Commissioner of Inland Revenue

27 July 2009 - Commissioner entitled to discovery
RadioWorks Limited v Commissioner of Inland Revenue; TVWorks Limited v Commissioner of Inland Revenue

26 August 2009 - Court of Appeal says Privy Council decision in relation to bank cheques and drafts binding
Westpac BNZ ANZ v Commissioner of Inland Revenue (Unclaimed Money)

21 August 2009 - Entitlement to deregister from GST and decision on whether or not a sale was planned results in partial win for the Commissioner
LGH Thompson v Commissioner of Inland Revenue

18 September 2009 - Judicial Review action against Commissioner struck out because disputes process not followed
Raureti Reginald Ruka KORAKO v Commissioner of Inland Revenue

20 August 2009 - Legal expenses non-deductible
TRA Number 05/08; Decision Number 14/2009

15 September 2009 (Oral Judgment of Venning J) - No right of appeal from Taxation Review Authority's interlocutory decisions
Jacqueline Jiao, Hsueh W Huang & Shou-Chen Chiao v Commissioner of Inland Revenue

25 September 2009 - Reparation and section 109 of the Tax Administration Act 1994
The Queen v Karl Andre Allan

Legislation and determinations

Determination FDR 2009/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Funds: Global investors Series plc Global Bond Fund)

Determination FDR 2009/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund that is a derivative income trust

New legislation

Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 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.

Date published: 01 Sep 2009

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