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