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Vol 17 No 2
01 Mar 2005

TIB - March 2005

Binding rulings

  • Public ruling – BR PUB 05/01

Legal decisions – case notes

  • Taxpayer wins film investment cases: Peterson v CIR
  • Warranty payments paid by overseas manufacturers of motor vehicles to importers not exempt from GST: CIR v Motorcorp Holdings & Ors

Question we've been asked

  • HHG PLC capital reduction proposals – tax implications for New Zealand shareholders