TIB - April 2002

New legislation

• Health and Disability Services (Safety) Act 2001 (2001/93)

Legislation and Determinations

• 2002 International Tax Disclosure Exemption ITR13
• Foreign currency amounts – conversion to NZ currency

Standard Practice Statement

• IR-SPS INV-251 Voluntary disclosures
• Notice of current status of Standard Practice Statement

Legal decisions – case notes

• Setting aside of bankruptcy notice: Moti Singh v Commissioner of Inland Revenue
• Child Support appeal unsuccessful, judicial review partially successful: Philip Alan Johnson v CIR & Family Court at Waitakere & Tania Raewyn Hewitt
• Non-standard balance date approved for pipfruit growers