TIB - January 2000

Binding Rulings

• Product Ruling - BR Prd 00/01

General Interest Items

• Double Tax Agreement with India amended
• Student Loan Scheme - repayment threshold for 2000-01

Transfer Pricing Guidelines

Legal decisions – case notes

• Whether Assessment invalid: I R & P M Hyslop v CIR
• Whether legal expenses incurred in defence of criminal charges deductible under Income Tax Act and Goods and Services Tax Act: TRA Number 10/99 & 45/99. Decision Number 1/2000

Appendix: TIB Vol 12 No 1A