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Vol 13 No 12
01 Dec 2001

TIB - December 2001

Binding rulings

  • Correction to Product Ruling BR Prd 01/17

New legislation

  • Child Support Amendment Act 2001

Standard Practice Statements

  • Six-monthly GST return threshold GNL – 420

Legal decisions – case notes

  • Correct method of appealing challenge-based decisions of TRA: CIR v Dick and Grierson
  • “Fees” paid by taxpayer to subsidiary were capital in nature and non-deductible: Mainzeal Holdings Ltd v CIR
  • Application to strike out judicial review proceedings: JG Russell & Ors v Taxation Review Authority & Anor
  • Commissioner’s application to strike out taxpayer’s judicial review proceeding dismissed: Abattis Properties Ltd v CIR
  • Whether late payment charge on insurance premiums was interest and taxable or additional premiums and tax-exempt: CIR v Colonial Mutual Ltd