TIB - May 2003

Binding rulings

• Public Ruling - BR PUB 03/02
• Public Ruling - BR PUB 03/03

Interpretation statements

• Tax treatment of payments received by petrol retailers in return for trade ties

Legislation and determinations

• General depreciation determination Dep50

Standard practice statements

• Income equalisation deposits and refunds IR-SPS GNL-400

Legal decisions - case notes

• Depreciation of intangible property: Trustees of the CB Simkin Trust and the Trustees in the NC Simkin Trust v CIR
• Supply by unincorporated body: TRA 003/02 and TRA 004/02
• Assessments issued unlawfully? Time bar issue: Vela Fishing Limited v CIR
• Sovereignty Arguments: CIR v P W Rupe

New legislation

• Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act
• Taxation (Annual Rates of Income Tax 2002-03) Act 2003
• Student Loan Scheme Amendment Act 2003
• Child Support Amendment Act 2003
• New rules for Maori authorities
• Taxpayer, compliance, standards and penalties
• Other policy issues
• Remedial amendments