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Vol 13 No 6
01 Jun 2001

TIB - June 2001

Binding rulings

  • Product Ruling – BR Prd 01/07
  • Product Ruling – BR Prd 01/08
  • Product Ruling – BR Prd 01/09
  • Product Ruling – BR Prd 01/12
  • Product Ruling – BR Prd 01/13
  • Public Ruling BR Pub 01/06: Employment Court awards for lost wages or other remuneration – employers’ liability to make tax deductions

Correction to a previous item

  • Foreign currency amounts – conversion to New Zealand currency

New legislation

  • Would you like to be consulted on the valuation of nursery plants?

Legislation and determinations

  • National Average Market Values of Specified Livestock Determination 2001

Legal decisions – case notes

  • Summary Judgment: Sea Hunter Fishing Limited v Commissioner of Inland Revenue
  • Whether charge over uncollected book debts was fixed or floating charge: Agnew v CIR
  • Whether supply of a going concern to a registered person was zero-rated: TRA No.032/00. Decision 005/2001
  • Liability for GST – whether appellant carrying on a taxable activity; judicial review – whether assessment made out of time: William Palmer Nelson v CIR
  • Challenge to assessment outside response period – review of test: Fuji Xerox New Zealand Ltd v CIR