Vol 19 No 9
  • Issued
    01 Oct 2007
  • TIB - October 2007

    Binding rulings

    • Product ruling – BR PRD 07/02
    • Product ruling – BR PRD 07/03

    New legislation

    • Order in Council: Further rise in FBT rate for low-interest loans

    Standard practice statements

    • SPS 07/05 Transfer of depreciable property between associated persons – section EE 33 of the Income Tax Act 2004

    Legal decisions – case notes

    • Taxpayer fails in abuse of process claim: Sandra Hineato Anderson v The Commissioner of Inland Revenue
    • Appealing strike out of judicial review application: Ch’elle Properties (NZ) Limited v The Commissioner of Inland Revenue
    • TRA’s alternative assessment upheld: Max Beckham v The Commissioner of Inland Revenue
    • Taxpayer loses procedural point: Decision 11/2007
    • Taxpayer loses costs application: K & W Wynyard & Fox Trust v The Commissioner of Inland Revenue
    • Special leave to appeal: Peter Lloyd Machirus v The Commissioner of Inland Revenue