Vol 14 No 5
Issued
01 May 2002

TIB - May 2002

Binding Rulings

  • Product Ruling – BR PRD 02/02
  • Product Ruling – BR PRD 02/03
  • Product Ruling – BR PRD 02/04

New legislation

  • Tax Provision of New Zealand Stock Exchange Restructuring Act 2002

Legislation and Determinations

  • Modular Nylon Tile Carpets
  • Draft General Depreciation Determination

Legal decisions - case notes

  • Tax Avoidance and Evidence Exclusion Rule
  • Conditional Leave to go to Privy Council Refused

Other items of interest

  • Further clarification of rules for non-resident contractors