TIB - March 2001

Binding rulings

• Product Ruling - BR Prd 01/01
• Product Ruling - BR Prd 01/02
• Product Ruling - BR Prd 01/03
• Product Ruling - BR Prd 01/04

Legislation and determinations

• Partnership income – ACC residual claims levy – classification by partners

Legal decisions – case notes

• Unsuccessful appeal against Commissioner’s assessments
• Whether the taxpayers’ expenditure in relation to specific quarries was capital
• Amended Assessments issued under section 113 Tax Administration Act 1994 in respect of 1994 income year invalid

Correction to previous item

• Amounts remitted to be gross income