Vol 20 No 1
Issued
01 Feb 2008

TIB - February 2008

Binding rulings

  • Public ruling – BR PUB 07/10
  • Public ruling – BR PUB 07/11
  • Product ruling – BR PRD 07/05

Legislation and determinations

  • Determination DEP64: Tax depreciation rates general determination number 64
  • Determination DEP65: Tax depreciation rates general determination number 65
  • Determination PROV18: Tax depreciation rates provisional determination number 18

New legislation

  • Orders in Council
    • Student Loan Scheme – repayment threshold for the 2008–09 tax year
    • Family Tax Credit income amount increased

Standard practice statements

  • ED0099 Draft standard practice statement: Disputes resolution process commenced by Commissioner of Inland Revenue

Legal decisions – case notes

  • List of names must be provided: The Commissioner of Inland Revenue v Blakely
  • Over-market payments to a related person in the course of business: TRA decision number 15/2007
  • Timing of deduction for accounting services: TRA decision number 14/07
  • Appeal against dismissal of strike-out application: The Commissioner of Inland Revenue v J A Reid & Ors