Vol 18 No 6
Issued
01 Jul 2006

TIB - July 2006

Binding rulings

  • Public ruling – BR Pub 06/03

Interpretation statements

  • Interest deductibility—Public Trustee v CIR

Legislation and determinations

  • National average market values of specified livestock determination 2006

Standard practice statements

  • Reduction of shortfall penalties for previous behaviour SPS 06/03

Legal decisions – case notes

  • Valuation and hindsight: TRA Number 145/04, Decision Number 006/2006
  • Taxpayer successfully opposes Commissioner's application to adduce new evidence: TRA003/003 Decision 7/2006
  • New ground of assessment on appeal: The Commissioner of Inland Revenue v Zentrum Holdings Ltd