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)