TIB - December 2003
Binding rulings
- Public ruling - BR PUB 03/07
- Public ruling - BR PUB 03/08
- Public ruling - BR PUB 03/09
- Public ruling - BR PUB 03/10
- Commentary on public rulings BR PUB 03/07 to BR PUB 03/10
- Product ruling - BR PRD 03/15
- Product ruling - BR PRD 03/17
- Product ruling - BR PRD 03/20
New legislation
- Fringe benefit tax - prescribed rate of interest on low-interest, employment-related loans
Legal decisions - case notes
- Discretionary remedy not awarded by High Court: M & J Wetherill Company Ltd & Ors v TRA & CIR
- Tax agent's judicial review of District Court fails: Russell v District Court & CIR
- Joint venture scheme found to be tax avoidance: Erris Promotions Limited & Ors v CIR
- Church superannuation scheme not charitable: Jarrod Peter Hester & Ors v CIR
Legislation and determinations
- Outboard motors - draft general depreciation determination: DDG0094
- Exposure draft - general depreciation determination DEPXX
Standard practice statements
- Tax payments - when received in time IR-SPS PRC-101
- Retention of business records by electronic means IR-SPS GNL-430
Questions we've been asked
- Managing communications associated with a dispute referred to the Adjudication Unit
- Application of the anonymous version of Determination S13