Vol 16 No 4
Issued
01 May 2004

TIB - May 2004

Binding rulings

  • Public ruling - BR Pub 04/04
  • Commentary on public ruling BR Pub 04/04
  • Product ruling - BR Prd 04/04
  • Product ruling - BR Prd 04/05

Legislation and determinations

  • Determination DET 001: Standard-cost household service for childcare providers
  • Commentary on determination DET 001
  • General depreciation determination DEP51
  • Appendix A - Weekly variable standard-cost items
  • Appendix B - Application of the standard-cost basis as determined by the commissioner for childcare providers

Legal decisions - case notes

  • Applications by objectors to call witnesses: TRA decision 015/2004
  • Applications by objectors to call witnesses: TRA decision 016/2004
  • Availability of input tax credit: Sea Hunting Fishing Limited v CIR

Questions we've been asked

  • AMP group demerger - confirmation of tax implications for New Zealand shareholders