TIB - October 2015

In this issue: IS 15/01, SPS 15/01, OS 15/01, Withdrawal of Operational Statement OS 007,Approval - Income tax - currency conversions for branches, Special Determination S40,Determination FDR 2015/02,Determination FDR 2015/03, The Commissioner’s discretion to amend assessments - s 113 of the Tax Administration Act 1994, Validity of Commissioner’s assessments, Amounts held to be dividends, employment income or income under ordinary concepts.