TIB - May 2002

Binding Rulings

• Product Ruling – BR PRD 02/02
• Product Ruling – BR PRD 02/03
• Product Ruling – BR PRD 02/04

New legislation

• Tax Provision of New Zealand Stock Exchange Restructuring Act 2002

Legislation and Determinations

• Modular Nylon Tile Carpets
• Draft General Depreciation Determination

Legal decisions - case notes

• Tax Avoidance and Evidence Exclusion Rule
• Conditional Leave to go to Privy Council Refused

Other items of interest

• Further clarification of rules for non-resident contractors