Vol 27 No 4
Issued
01 May 2015

TIB - May 2015

In this issue: Product ruling BR Prd 15/01, General depreciation determinations DEP91 and DEP92, Provisional depreciation determination PROV26, Foreign currency conversions for the 12 months ending 31 March 2015), QB 15/02, Commissioner's operational position on QB 15/02, QB 15/03, QB 15/04, Use-of-money interest rates change, Changes to format of Inland Revenue legislation, Interpretation of section 113: The Commissioner's ability to correct assessments, Advisory fees facilitate inbound tour operations and attract GST at the standard rate, No jurisdiction to determine proceeding where disputes procedure not completed, Court of Appeal upholds High Court's decision granting Commissioner's transfer application, Commissioner successful in associating two companies under section 2a(1) of the Goods and Services Tax Act 1985.