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Vol 31 No 2
01 Mar 2019

TIB - March 2019

New legislation

Taxation (New due date for new and increased assessments) commencement order 2019

Operational statements

OS 19/01: Exemption from electronic filing

Legislation and determinations

National standard costs for specified livestock 2019

Legal decisions – case notes

Court of Appeal confirms decision to assess taxpayer as liable for New Zealand income tax on the basis he has a permanent place of abode in New Zealand