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