TIB - September 2015

In this issue: General Depreciation Determinations DEP94 and DEP95, Special Determination S39, 2015 review of the Commissioner's mileage rate for expenditure incurred for the business use of a motor vehicle, Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2015, QB 15/07, Costs on a joint and severable basis, Starting principle open justice, High Court upholds determinations of Taxation Review Authority in appeal by way of case stated, High Court grants Commissioner's application for transfer, Strike-out, Cost of obtaining resource consents held to be capital.