TIB - June 2007
Binding rulings
- Product ruling – BR PRD 07/01
Standard practice statements
- SPS 07/03 Requests to amend assessments
Interpretation statements
- IS 07/01 GST treatment of sale of long-term residential rental properties
Legislation and determinations
- CPI adjustment 07/01 for Determination DET-001: Standard-cost household service for childcare providers
- CPI adjustment – CPI 07/02 for Determination DET-05/03: Standard-cost household service for boarding service providers
New legislation
- Student Loan Scheme Amendment Act 2007
Legal decisions – case notes
- Bill of Rights: Peter Lloyd Machirus v The Commissioner of Inland Revenue
- Breach of solicitor's undertaking to the Commissioner: Manu Chhotubhai Bhanabhai & Ors v The Commissioner of Inland Revenue