TIB - June 2024

Case summaries

• CSUM 24/03: Taxation Review Authority (TRA) 007/22 [2024] NZTRA 003
• CSUM 24/04: Commissioner of Inland Revenue v McGuire [2024] NZHC 883 

Technical decision summaries

• TDS 24/06: Sale of property and the bright-line test
• TDS 24/07: Suppressed cash sales, GST and evasion shortfall penalties
• TDS 24/08: Employee Share Scheme – right to receive shares