TIB - November 2003

Binding rulings

• Product ruling - BR PRD 03/16

Interpretation guidelines

• Non-resident software suppliers' payments derived from New Zealand income tax treatment

New legislation

• Non-resident contractors' withholding tax
• Gambling Act 2003 and the problem gambling levy

Legal decisions - case notes

• Section 21(1) adjustments: TRA 057/02, Decision No 25/2003
• Decision recall: TRA 026/2003

Legislation and determinations

• Correction to the foreign currency article in TIB Vol 15, No 10

Questions we've been asked

• Trans-Tasman imputation elections
• AMP Group demerger - tax implications for New Zealand shareholders