Vol 15 No 11
Issued
01 Nov 2003

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