Vol 9 No 13
Issued
01 Dec 1997

TIB - December 1997

Standard practice statements

  • Extension of time applications from taxpayers without tax agents
  • Remission of penalties and interest

Binding rulings

  • Sale of long-term residential properties – GST implications (BR Pub 97/12)
  • Notice of extension of Public Ruling (BR Pub 95/1A)

Legislation and determinations

  • Foreign currency amounts – conversion to NZ currency
  • International tax disclosure forms

Legal decisions - case notes

  • BNZ Finance Limited v Holland and Nash (Privy Council, 30 October 1997)