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