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