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