Vol 22 No 8
Issued
01 Sep 2010

TIB - September 2010

Binding rulings

  • Product ruling BR Prd 10/03: Bank of New Zealand

Interpretation statements

  • IS 10/05: Depreciation – estimated useful life and lease terms
  • IS 10/06: Deductibility of business relocation costs

Legal decisions – case notes

  • A gain “in kind” offsets the loss incurred
  • Security for costs ordered