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Vol 25 No 2
01 Mar 2013

TIB - March 2013

Binding rulings

  • Factual Review process
  • Product ruling BR Prd 12/09: Electricity Authority

Legislation and determinations

  • Livestock values – 2013 national standard costs for specified livestock

Legal decisions – case notes

  • Guideline for an increase in costs is only a guideline, not a rule
  • Taxation Review Authority grants an extension of time for service of points of objection notice