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Vol 32 No 11
01 Dec 2020

TIB - December 2020

New legislation

The Privacy (Information Sharing Agreement between Inland Revenue, New Zealand Police, New Zealand Customs Service, and Serious Fraud Office) Order 2020  


  • COV 20/11: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period
  • COV 20/12: Variation in relation to the definition of “finance lease” in s YA 1 of the Income Tax Act 2007

Standard practice statement

SPS 20/05: Student loan repayment – options for relief

Legal decisions – case summaries

  • Vivien Judith Madsen-Reis and Henry David Levin as Liquidators of Debut Homes Limited (in Liquidation) and Debut Homes Limited (in Liquidation) v Leonard Wayne Cooper and Leonard Wayne Cooper and Tracey Cooper as Trustees of the L & T Cooper Family Trust [2020] NZSC 100