Vol 25 No 8
Issued
01 Sep 2013

TIB - September 2013

Operational statements

  • Operational statement OS 13/01: The Commissioner of Inland Revenue’s search powers
  • Operational Statement OS 13/02: Section 17 Notices

Legislation and determinations

  • Determination CFC 2013/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)

Legal decisions – case notes

  • Interest deductibility and nexus TRA 03/11
  • Interest deductibility and nexus TRA 02/11
  • Existing breeding business required before deductions allowable
  • Eligibility of goods to be zero-rated for GST purposes