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Vol 19 No 11
01 Dec 2007

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