Vol 14 No 9
Issued
01 Sep 2002

TIB - September 2002

Binding rulings

  • Product Ruling – BR PRD 02/06
  • Product Ruling – BR PRD 02/07
  • Product Ruling – BR PRD 02/08
  • Product Ruling – BR PRD 02/09
  • Product Ruling – BR PRD 02/10
  • Product Ruling – BR PRD 02/12

Interpretation statements

  • Easements – Deductibility of the costs of preparation, stamping and registration
  • Deductibility of sponsorship expenditure
  • Treaty of Waitangi settlements – GST Treatment

Legislation and determinations

  • Pipeline crawler, inflatable pipeline plug
  • Graders (Capsicums)

Commissioner’s exemptions

  • Exemption granted to Papua New Guinea shipping operators under section CN 1(2)

Legal decisions – case notes

  • Judicial review: Surjeet Singh v CIR
  • Transfer application dismissed: Actonz Investment Joint Ventures, Erris Promotions, Arsenal Limited and others v CIR
  • Costs sent back to the High Court for a new assessment: Brent Leroy Miller & Ors v CIR; Managed Fashions Limited & Ors v CIR
  • Judicial review cause of action struck out: John George Russell & Ors v Taxation Review Authority & CIR
  • Application to amend pleadings: North Harbour Nominees Limited v CIR