TIB - December 2002

Binding rulings

• Product Ruling - BR PRD 02/17
• Product Ruling - BR PRD 02/18
• Product Ruling - BR PRD 02/19
• Public Ruling - BR PUB 02/02
• Public Ruling - BR PUB 02/03
• Public Ruling - BR PUB 02/04
• Public Ruling - BR PUB 02/05
• Public Ruling - BR PUB 02/06
• Public Ruling - BR PUB 02/07
• Public Ruling - BR PUB 02/08
• Public Ruling - BR PUB 02/09
• Public Ruling - BR PUB 02/10
• Commentary on Public Rulings BR PUB 02/02 to 02/10

New legislation

• Fringe benefit tax rate on low-interest, employment-related loans
• Tax status of Sports and Recreation New Zealand/High Performance Sport Centre Trust

Legislation and determinations

• Graders (Capsicums)
• Fishing nets
• Compact disc players, digital versatile disc players, video game players, and related assets

Standard practice statements

• Remission of penalties and interest

Legal decisions ñ case notes

• Application to transfer cases to High Court: CIR v Erris Promotions & Ors, Wilson Black Associates Limited v CIR, CIR v West Coast Development Limited
• Mortgagee sale: CIR v Edgewater Motel Ltd & Ors
• Trust for charitable purposes taxable due to trustee and deemed settlor: Leslie Jane Dick and Bruce Maxwell Grierson v CIR
• Struck-off companies unable to proceed with their objections: TRA 21/02 and TRA 22/02
• Transfer of proceedings: CIR v Taxpayer 740/02