TIB - September 2000

Binding rulings

• Charitable organisations and fringe benefit tax (FBT): Public Ruling – BR Pub 00/08
• Directors’ fees and GST: Public Ruling – BR Pub 00/09
• Product Ruling – BR Prd 00/07

New legislation

• Double tax agreement with Russia progressing 

Interpretation statements

• Assets under construction – depreciation

Legal decisions – case notes

• Whether taxpayer was involved in a tax avoidance arrangement: BNZ Investments Ltd v CIR
• Correct method of appealing challenge-based decisions of TRA: CIR v Lesley Dick and Bruce Grierson