Vol 12 No 9
Issued
01 Sep 2000

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