TIB - April 1998
New legislation
- Taxation (Remedial Provisions) No.2 Bill
Legislation and determinations
- Foreign currency amounts – conversion to NZ currency
- Computer Numerically Controlled (CNC) Drilling & Routing Machines: Depreciation Determination DEP33
- Hydrogen Manufacturing Unit and Hydrocracker Catalysts: Draft general depreciation determination
- Woven reflective mulch: Draft general depreciation determination
Interpretation statements
- “Forestry”: whether or not it is included in the section CD 1(7) definition of “farming or agricultural business”
Standard practice statements
- Tax payments – when received in time: Standard Practice Statement PRC-100
- Applications to keep records in Maori: Standard Practice Statement INV-470
Questions we’ve been asked
- Income Tax Act 1994
- Stamp and Cheque Duties Act 1971
Legal decisions - case notes
- Joint bank accounts – whether Commissioner can attach under section 157: ANZ Banking Group v CIR