TIB - December 2007
Legislation and determinations
- Determination – Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
- Notice: Income Tax Act 2007
Standard practice statements
- Correction: SPS 07/05 Transfer of depreciable property between associated persons – section EE 33 of the Income Tax Act 2004
Legal decisions – case notes
- Share transactions not taxable: Dowell & Ors as trustees for Estate Frank King, Brenda King & Ann King v The Commissioner of Inland Revenue
- The Commissioner obtains interim charging order and mareva injunction over trust assets: The Commissioner of Inland Revenue v Joseph Colin Skudder, Willerton Investments Limited, Athena Professional Trustees Limited
Regular features: Due dates reminder
Research & Development Tax Credit Guide consultation
- Please note: This item has been added since this issue of the TIB went to print