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Vol 23 No 9
01 Nov 2011

TIB - November 2011

Items of interest

  • Process for tax agents to obtain electronic authorities to act

Binding rulings

  • Product ruling BR Prd 11/05: Telecom Corporation of New Zealand Limited

Standard practice statements

  • SPS 11/05: Disputes resolution process commenced by the Commissioner of Inland Revenue
  • SPS 11/06: Disputes resolution process commenced by a taxpayer

New legislation

  • Student Loan Scheme Act 2011

Legal decisions – case notes

  • Taxpayer’s application for leave to appeal to the Supreme Court declined
  • Taxpayer’s attempt to consolidate two separate proceedings fails
  • Judicial review application dismissed
  • Commissioner unsuccessful against appeal of his strike-out application


In the second example on page 87, the interim payment should be $3,000 and not $3,300