TIB - December 2005

Binding rulings

• Public ruling – BR Pub 05/14

Interpretation statements

• Income tax treatment of New Zealand patents

Standard practice statements

• SPS 05/11 – Instalment arrangements for payment of tax debt
• Withdrawal of the standard practice statement INV-140 Fast tracking small simple disputes

Legislation and determinations

• Determination DET 05/02: Amortisation rates for landfill cell construction expenditure
• Determination DET 05/03: Standard-cost household service for boarding service providers
• Correction – General depreciation determination DEP53

Legal decisions – case notes

• Commissioner obtains Mareva Injunction: Chesterfield Preschools Ltd & Ors v The Commissioner of Inland Revenue
• Commissioner loses appeal: Commissioner of Inland Revenue v Wellington Regional Stadium Trust
• Solicitor breaches undertaking: The Commissioner of Inland Revenue v Manu Chotubhai Bhanabhai & Ors
• Commissioner's decision reviewed: Claire Avon Rae Hollis v The Commissioner of Inland Revenue