Vol 14 No 4
Issued
01 Apr 2002

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