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Vol 19 No 10
01 Nov 2007

TIB - November 2007

Legislation and determinations

  • Foreign currency amounts – conversion to New Zealand dollars

Adjudication unit – its role in the dispute resolution process

New legislation

  • Order in Council: KiwiSaver Amendment Regulations 2007

Question we’ve been asked

  • QB 07/05: Ability to rule where the Commissioner is auditing or investigating – whether the Commissioner has a discretion to rule or is prohibited

Legal decisions – case notes

  • Filing challenge out of time (Appeal): Amaltal Fishing Co Ltd v The Commissioner of Inland Revenue
  • GST tax avoidance: Ch’elle Properties (NZ) Limited v The Commissioner of Inland Revenue
  • Disputant’s claim struck out: Decision number 13/2007