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Vol 19 No 5
01 Jun 2007

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