TIB - August 2002

Binding rulings – case notes

• Product Ruling – BR PRD 02/05

New legislation

• Validation of right to be employed in New Zealand

Standard Practice Statements

• Requests to amend assessments

Legal decisions – case notes

• Discovery awarded against the Commissioner: Glenharrow Holdings Limited v CIR
• Abuse of process: CIR v Abattis Properties Limited