TIB - November 2007

Legislation and determinations

• Foreign currency amounts – conversion to New Zealand dollars

Adjudication unit – its role in the dispute resolution process

New legislation

• Order in Council: KiwiSaver Amendment Regulations 2007

Question we’ve been asked

• QB 07/05: Ability to rule where the Commissioner is auditing or investigating – whether the Commissioner has a discretion to rule or is prohibited

Legal decisions – case notes

• Filing challenge out of time (Appeal): Amaltal Fishing Co Ltd v The Commissioner of Inland Revenue
• GST tax avoidance: Ch’elle Properties (NZ) Limited v The Commissioner of Inland Revenue
• Disputant’s claim struck out: Decision number 13/2007