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Vol 15 No 5
01 May 2003

TIB - May 2003

Binding rulings

  • Public Ruling - BR PUB 03/02
  • Public Ruling - BR PUB 03/03

Interpretation statements

  • Tax treatment of payments received by petrol retailers in return for trade ties

Legislation and determinations

  • General depreciation determination Dep50

Standard practice statements

  • Income equalisation deposits and refunds IR-SPS GNL-400

Legal decisions - case notes

  • Depreciation of intangible property: Trustees of the CB Simkin Trust and the Trustees in the NC Simkin Trust v CIR
  • Supply by unincorporated body: TRA 003/02 and TRA 004/02
  • Assessments issued unlawfully? Time bar issue: Vela Fishing Limited v CIR
  • Sovereignty Arguments: CIR v P W Rupe

New legislation

  • Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act
  • Taxation (Annual Rates of Income Tax 2002-03) Act 2003
  • Student Loan Scheme Amendment Act 2003
  • Child Support Amendment Act 2003
  • New rules for Maori authorities
  • Taxpayer, compliance, standards and penalties
  • Other policy issues
  • Remedial amendments