TIB - June 2008
Legislation and determinations
- Determination DEP 67: Tax Depreciation Rates General Determination Number 67
- Determination DEP 68: Tax Depreciation Rates General Determination Number 68
- Determination 05/03 – 2008 CPI Adjustment: Standard-cost household service for boarding service providers
- The Commissioner’s Table of Depreciation Rates
Interpretation statements
- IS 08/01: GST – role of section 5(14) of the Goods and Services Tax Act 1985 in regard to the zero-rating of part of a supply
Questions we’ve been asked
- QB 08/01: Tax Administration Act 1994 – section 91E(4)(f) and self-assessment
Legal decisions – case notes
- Delegated authority: Shirley and Ronald Marshall v The Commissioner of Inland Revenue
- ANZ has second cause of action struck out: ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue
- Qualifying trust and corpus: TRA Decision 05/08
- Final determination in the High Court stands: The Commissioner of Inland Revenue v Central Equipment Company Limited
- Child support – retrospective reviews and departures: IPD v KME and The Commissioner of Inland Revenue
- Jurisdiction of the District Court in tax claim: Diederik Meenken v the District Court, Masterton and The Commissioner of Inland Revenue
- Accountants’ advice documents must be discovered: ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue Supreme
- Court decides on taxpayer secrecy: Westpac Banking Corporation Limited, BNZ Investments Limited, ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue