TIB - December 2006

Binding rulings

• Product ruling – BR PRD 06/04

Interpretation statements

• Shortfall penalty­—evasion

Operational statements

• OS 06/02 Interaction of Tax and Charities rules, covering tax exemption and donee status

Questions we've been asked

• GST treatment of funding provided to Treaty of Waitangi claimants by the Crown through the Office of Treaty settlements