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Vol 15 No 8
01 Aug 2003

TIB - August 2003

Binding rulings

  • Product Ruling - BR PRD 03/11

New legislation

  • Screen production industry - withholding payments

Legislation and determinations

  • Determination: Amount of specified withholding payment (being per diem allowances paid in the screen production industry) that shall be regarded as expenditure incurred in production of payment

Legal decisions - case notes

  • Financial services exemption for club membership: Gulf Harbour Development Ltd v CIR
  • Tax avoidance GST Act: TRA 091/2003