Vol 17 No 6
Issued
01 Aug 2005

TIB - August 2005

Binding rulings

  • Public ruling – BR PUB 05/12
  • Commentary on public ruling BR PUB 05/12
  • The impact of company amalgamations on binding rulings

New legislation

  • Local authority GST deadline extended

Legal decisions – case notes

  • Taxpayers refused leave to appeal to the Supreme Court: Jarod Peter Hester & Ors v CIR
  • Application for leave to appeal to Supreme Court dismissed: Motorcorp Holdings & Ors v CIR
  • Section 99(4) argument fails: Panmure Consultants Limited

Standard practice statements

  • Non-disclosure right for tax advice documents – SPS 05/07: Process for claiming the right of non-disclosure
  • Section 17 notices – SPS 05/08
  • Appendix