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Vol 24 No 1
01 Feb 2012

TIB - February 2012

Standard practice statements

  • SPS 11/07: Application of discretion in section 81(1B) of the Tax Administration Act 1994 – the secrecy provisions

Legal decisions – case notes

  • Application for leave to appeal to Supreme Court by administrator dismissed
  • Claim simply untenable
  • Abuse of court process to re-litigate misconceived cases
  • Judicial review of Commissioner’s refusal to accept amended GST returns
  • Optional convertible notes can be tax avoidance arrangements
  • Appropriate course for dealing with an allegation that the High Court was functus officio
  • Freezing orders against third party
  • Judicial review struck out 23 TIB reader survey