TIB - May 2014
- Student Loan Scheme Amendment Act 2014
- Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
- Order in Council: Tax Administration (Financial Statements) Order 2014
- Product ruling BR Prd 14/01: Restaurant Brands Limited Product ruling
- BR Prd 14/02: Genesis Energy Limited Initial Public Offering
Legislation and determinations
- Special Determination S25: Valuation of shares issued by Bank and HoldCo following a non-viability trigger event
- Determination FDR 2014/02: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
- Foreign currency amounts – conversion to New Zealand dollars (for the 12 months ending 31 March 2014)
Legal decisions – case notes: Indemnity costs awarded to Commissioner
The second reference to “Brian’s assessable period” on page 20, Example 6, incorrectly states the relevant period as being “… from 1 October 2016 until 5 February 2029 …”.
The relevant period should read “… from 1 October 2015 until 5 February 2029 …” [emphasis added to show the correction].