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Vol 17 No 7
01 Sep 2005

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


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).