Vol 1 No 7
Issued
01 Jan 1990

TIB - January 1990

  • Recent Determinations made by the Commissioner
  • Interest on Use of Money
  • Provisional Tax Recalculations
  • Fire Losses - Section 108, Income Tax Act 1976
  • Accrual Rules on New Residents
  • Treatment under the Accrual Regime of a Marshall Clause
  • Taxpayer Audit Programme - Lines of Authority
  • GST on Disposal of Asets used Principally in making Exempt Supplies