TIB - November 2002
Binding rulings
- Product Ruling - BR PRD 02/14
- Product Ruling - BR PRD 02/15
- Product Ruling - BR PRD 02/16
Legal decisions ñ case notes
- Struck off companies restored to companies register: CIR v Registrar of Companies
- Statutory demand reinstated, retired trustee's GST liability: CIR v Chester Trustee Services Ltd
- Application to set aside bankruptcy: The bankruptcy of Moti Singh (ex patre CIR)
- Special leave to appeal refused by Privy Council: John George Russell & Ors v Taxation Review Authority and CIR
- Special leave to appeal refused by Privy Council: M & J Wetherill Company Ltd & Ors v Taxation Review Authority & CIR
Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002
- New rules on taxpayer financial relief
- New rules on transfers of overpaid tax
- Tax simplification measures
- Other policy measures
- Remedial amendments
Standard practice statements
- Instalment arrangements for payment of tax debt
- Writing off tax debt
Questions we've been asked
- Section 108 Tax Administration Act 1994 (TAA): Commencement of 4-year statutory period
Other items of interest
- Retrospective adjustment to salaries paid to shareholder-employees - withdrawal of previous QWBA