Vol 13 No 7
Issued
01 Jul 2001

TIB - July 2001

Binding rulings

  • Public Ruling – BR Pub 01/05: Federal Insurance Contributions Act (FICA) – Fringe Benefit Tax (FBT) liability 
  • Public Ruling – BR Pub 01/07: Maori Trust Boards: declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 – income tax consequences 
  • Product Ruling – BR Prd 01/05
  • Product Ruling – BR Prd 01/06
  • Product Ruling – BR Prd 01/10
  • Product Ruling – BR Prd 01/11
  • Product Ruling – BR Prd 01/14
  • Product Ruling – BR Prd 01/15

New legislation

  • 2000–2001 deemed rate of return for foreign investment fund rules

Interpretation statements

  • Financial planning fees – GST treatment

Legislation and determinations

  • Determination: Amount of a specified withholding payment (being honoraria paid to school trustees) that shall be regarded as expenditure incurred in production of payment

Legal decisions – case notes

  • Whether waiver of time bar for assessment effective: CIR v Vela Fishing Limited
  • Application for judicial review; application for leave to proceed: Floorlines (NZ) Ltd and W A Duncan v CIR