Vol 14 No 12
Issued
01 Dec 2002

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