Skip to main content
Vol 17 No 10
01 Dec 2005

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