Vol 11 No 3
Issued
01 Mar 1999

TIB - March 1999

General interest items

  • Proposed GST changes – discussion document

Legislation and determinations

  • Notice of proposed adjustment – new coversheet

Legal decisions – case notes

  • Judicial review – reassessment without prior notice immediately before statute bar (NZ Wool Board v CIR)
  • Sole trustee – whether licensed gaming machine operator (Dick v CIR)
  • Judicial review – money seized under section 400 (Singh v CIR)
  • Motel purchase – whether going concern (TRA 95/26)
  • Funds injected by Government – whether payment for services provided by trust (Chatham Island Enterprise Trust v CIR
  • Film loss – whether a tax avoidance arrangement (TRA 98/5)