Vol 20 No 4
Issued
01 May 2008

TIB - May 2008

Legislation and determinations

  • 2008 International tax disclosure exemption ITR19
  • Fair dividend rate method determinations
    • Determination FDR 2008/07
    • Determination FDR 2008/08
    • Determination FDR 2008/09
  • Foreign currency amounts – conversion to New Zealand dollars

Legal decisions – case notes

  • Tax advisor’s statutory non-disclosure right narrower than legal professional privilege: Iain Wilson Blakeley v The Commissioner of Inland Revenue
  • A deed of gift of money and declaration of trust: Begg and Jacksons v The Commissioner of Inland Revenue
  • Trinity Supreme Court hearing adjourned: Ben Nevis Forestry Ventures Limited, Accent Management Limited and Ors v The Commissioner of Inland Revenue
  • Application to represent a taxpayer company by virtue of a long-standing association with the company: Central Equipment Company v The Commissioner of Inland Revenue