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Vol 14 No 1
01 Jan 2002

TIB - January 2002

Binding rulings

  • Product Ruling – BR Prd 01/34

New legislation

  • Student loan scheme – Repayment and interest write-off thresholds for 2002–03

Legislation and determinations

  • Right to use capacity in the Southern Cross Cable Network

Legal decisions – case notes

  • Whether supply of a going concern to a registered person was zero rated: CIR v Capital Enterprises Limited
  • Claims disallowed because of lack of evidence: TRA Number 97/021. Decision Number 11/2001
  • Challenge to assessment outside response period – review of test: CIR v Fuji Xerox Ltd
  • Summary Judgment: CIR v Sea Hunter Fisheries Ltd
  • Whether sale of vessel attracted GST – Judicial Review: Simunovich Fisheries Ltd v CIR and Owen Joseph Knock
  • Judicial Review: Ronald George Lawton v CIR