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