TIB - February 2006
Standard practice statement
- SPS 05/12 – Loss offset elections between group companies
Legal decisions – case notes
- District Court proceedings reinstated: Graham Ashley Robert Palmer v The Commissioner of Inland Revenue
- Striking out judicial review application: The Commissioner of Inland Revenue v Ch’elle Properties (NZ) Ltd
- Change of use adjustments explained: The Commissioner of Inland Revenue v Lundy Family Trust and Behemoth Corporation Limited
- PAYE required to be paid by employee: Decision No: 17/05
- Family taxable on share trading activity: Dowell & Ors as trustee for Estate Frank King, Brenda King, & Ann King v The Commissioner of Inland Revenue
- Judicial review fails: Dowell & Ors as trustee for Estate Frank King, Brenda King, & Ann King v The Commissioner of Inland Revenue
Questions we’ve been asked
- The impact of company amalgamations on financial arrangement determinations
Interpretation statements
- Shortfall penalty for taking an abusive tax position