Vol 17 No 8
01 Oct 2005

TIB - October 2005

Legislation and determinations

  • General depreciation determination DEP53

Notice of withdrawal

Standard practice statement

  • Income equalisation deposits and refunds – SPS 05/09

Legal decisions – case notes

  • Use of section 17 Notices upheld: Vinelight Nominees Limited v CIR
  • Struck-off company has no rights: Wire Supplies and Waikato Brokers Ltd v TRA and CIR
  • Taxpayer unsuccessful in appealing TRA decision on Russell template: N T H Douglas v CIR

Question we've been asked

  • Henderson Group PLC (formerly HHG PLC) capital reduction—confirmation of tax implications for New Zealand shareholders