Tax Information Bulletin - Volume 21 Issue 9
December 2009

Legal decisions - case notes

30 October 2009 - Backdated ACC compensation not double taxed
Claire Avon Hollis v the Commissioner of Inland Revenue

28 October 2009 - Disposal deemed at market value
Foodstuffs (Wellington) Co-operative Society Limited v the Commissioner of Inland Revenue

14 October 2009 - No contempt of Court by Commissioner
Chesterfields v the Commissioner of Inland Revenue

23 October 2009 - Own-home LAQC was tax avoidance arrangement
TRA Decision No 16/2009

7 October 2009 - Second High Court decision confirms structured finance transactions as tax avoidance
Westpac Banking Corporation v Commissioner of Inland Revenue

Interpretation statements

Fines and penalties - income tax deductibility

IS09/01 - RTF format (284kb  | 13 pages )
IS09/01 - PDF format (69kb | 13 pages)

Legislation and determinations

Cancellation of Determination G30

Determination DET 09/04: Eligible relocation expenses

New legislation

Student Loan Scheme (Repayment Bonus) Amendment Act 2009

Forests (Payment of Money) Order 2009

Standard practice statements

SPS 09/03 - Extension of time applications from taxpayers without tax agents

General articles

Guidance on a "reasonable daily travelling distance"

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: 07 Jan 2010

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