TIB - November 1999
New Legislation
- Personal Property Securities Act 1999
Binding Rulings
- Product Ruling – BR Prd 99/13
- Product Ruling – BR Prd 99/14
- Product Ruling – BR Prd 99/15
- Product Ruling – BR Prd 99/21
- Product Ruling – BR Prd 99/22
- Product Ruling – BR Prd 99/23
- Product Ruling – BR Prd 99/24
- Product Ruling – BR Prd 99/25
Legislation and Determinations
- Portable Toilets – General Depreciation Determination DEP44
Standard Practice Statements
- Re-publication of Standard Practice Statement INV–206
- Unacceptable interpretation — non application of a tax law INV–206
Legal decisions – case notes
- Whether supply of services made by partnership business with contractors as subcontractors of business, or directly as independent contractors: TRA Numbers 4/99 & 13/99. Decision Number 024/99
- Whether assessment by Commissioner made with “improper purpose”; whether legitimate expectation affects the Commissioner’s ability to make an assessment of liability: Commissioner of Inland Revenue v New Zealand Wool Board
- Justiciable issues remaining in the template cases: TRA Numbers 97/97, 97/96, 97/95, 97/101, 97,99, 97/100, 97/94, 97/98, 92/056, 92/055, 92/053, 92/054 & 92/052. Decision Number 022/99
- Affidavit not to be read in part or in total: TRA Numbers 97/97, 97/96, 97/95, 97/101, 97,99, 97/100, 97/94, 97/98, 92/056, 92/055, 92/053, 92/054 & 92/052. Decision Number 023/99
Questions we’ve been asked
- Is a person working overseas while on leave of absence for two years resident for tax purposes?