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Vol 25 No 9
01 Oct 2013

TIB - October 2013

New legislation

  • Order in Council: Foreign investment fund deemed rate of return set for 2012–13
  • Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013

Binding rulings

  • Product ruling BR Prd 13/09: Westpac New Zealand Limited
  • Product ruling BR Prd 13/10: Newmont Mining NZ Companies

Operational statements

  • 2013 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

Legal decisions – case notes

  • Court of Appeal confirms High Court decision
  • Supreme Court declines leave to appeal on child support proceeding