TIB - September 2005

Binding rulings

Product ruling – BR PRD 05/02
Public ruling – BR PUB 05/13

New legislation

Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005

Other legislation

The Charities Act 2005 — Tax implications

Legal decisions – case notes

Certain ACC “Interest” receipts exempt from tax: CIR v Buis and Burston
Taxpayer’s failure to pursue appeal results in dismissal for want of prosecution: TJ Power v CIR

Corrections

In the item published under the section “New Legislation” in the Tax Information Bulletin, Vol 17, No 7 (September 2005), pp44–45, please note that the reference to … excess imputation credits received by an individual or incorporated body…under the heading “Key Features” (p45) should read …excess imputation credits received by an individual or unincorporated body… (emphasis added).

Vol 17 No 7: tib-vol17-no7

pdf - 675.48 KB - 68 pages

Reference

Vol 17 No 7

Issued

01 Sep 2005