Tax Information Bulletin - Volume 23 Issue10
December 2011

Legal decisions - case notes

3 October 2011 - Commissioner's decision to decline instalment arrangement upheld
Priscilla Anne Kea v Commissioner of Inland Revenue

5 October 2011 - Calderbank offer and costs
Junior Farms Ltd v Commissioner of Inland Revenue

7 October 2011 - Voting interest requires registered shareholding
BHL v Commissioner of Inland Revenue

21 October 2011 - Whether sale of property was of tenanted property or shares
Tepe Holdings Ltd v Commissioner of Inland Revenue

25 October 2011 - No deemed acceptance of a late NOPA
Heather Anne Jacobs-Maxwell v Commissioner of Inland Revenue

Legislation and determinations

Determination DEP79: Remedial matters relating to the depreciation of buildings Depreciation Determination Number 79

General Depreciation Determination DEP80: Residential Rental Property Chattels

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2011)

New legislation

Canterbury earthquake - remission of use-of-money interest

Canterbury earthquake - information sharing

Family tax credit raised for under 16s

Minimum family tax credit raised

Student Loan Scheme - volunteer exemption

Questions we've been asked

QB 11/03: Income tax - look through companies and interest deductibility

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: 06 Jan 2012

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