Vol 27 No 3
Issued
01 Apr 2015

TIB - April 2015

In this issue: Public ruling BR Pub 15/03, 2015 International tax disclosure exemption ITR26, Special Determinations S33 and S34, Determination FDR 2015/01, QB 15/01, Dividend stripping assessments upheld on appeal, Input tax deductions limited under s 21HB where the supplier and the recipient are associated persons, Unsuccessful application for review, Successful appeal by the Commissioner, Deduction denied following cessation of property development business, Application for leave to appeal Taxation Review Authority decision out of time dismissed, New Zealand Bill of Rights application by Trinity investors struck out by High Court, FATCA intergovernmental agreement update.