TIB - February 2002

Binding rulings

• Product ruling – BR Prd 02/01

Legislation and determinations

• Livestock values – 2002 national standard costs for specified livestock
• National standard costs for specified livestock determination 2002

Standard Practice Statements

• Timeliness in resolving tax disputes – IR-SPS INV-170

Legal decisions – case notes

• Whether assessment was invalid: TRA Number 93/26 and 93/27. Decision Number 001/2002
• Sale of land – Business or private use?: TRA Number 038/00. Decision Number 005/2002
• Penal tax: TRA Number 97/041. Decision Number 003/2002
• Decision on public interest immunity and mail to post office boxes: EC Hieber & Hieber Family Trust & Fleming Investments v CIR; London Continental Limited v CIR