TIB - June 2003
Binding rulings
- Product Ruling - BR PRD 03/12
- Public Ruling - BR PUB 99/6 Extended
Legal decisions - case notes
- Angel Capital Corporation LTD v CIR
- TRA 084/02
- NZHB Holdings v CIR
- Jarrod Peter Hester & Ors v CIR
Legislation and determinations
- Determination: Amount of a specified withholding payment (being honoraria paid to members of the Royal New Zealand Plunket Society (Inc.)) that shall be regarded as expenditure incurred in production of payment
- National average market values of specified livestock determination 2003
Standard practice statements
- Retrospective adjustments to salaries paid to shareholder-employees
- Shortfall penalties
New legislation
- NZAID grants transferred to overseas development programmes
- Fringe benefit tax-prescribed rate of interest on low-interest employment-related loans
- Deemed rate of return for foreign investment fund interests
Questions we've been asked
- General depreciation determination - fishing nets
- Company restructuring: "Demergers" and "Spin-outs" - BHP, WMC and CSR
Other items of interest
- Loss attributing qualifying companies