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