TIB - October 2006

Binding rulings

• Product ruling – BR PRD 06/03

Legal decisions – case notes

• Supreme Court dismisses application for leave to appeal
• GST avoidance arrangement unsuccessful

New legislation

• Parental Leave and Employment Protection (Paid Parental Leave for Self-employed Persons) Amendment Act 2006

Other items of interest

• Removal of 5 cent coins from circulation—effect on GST tax invoices