TIB - July 2008

Binding rulings

• Product ruling – BR PRD 08/01

Legislation and determinations

• Determination DEP 69: Tax Depreciation Rates General Determination Number 69
• Determination DEP 70: Tax Depreciation Rates General Determination Number 70
• National Average Market Values of Specified Livestock Determination 2008

Interpretation statements

• IS 08/02: Deductibility of feasibility expenditure

Standard practice statements

• SPS 08/01: Disputes resolution process commenced by the Commissioner of Inland Revenue
• SPS 08/02: Disputes resolution process commenced by a taxpayer

Questions we’ve been asked

• KiwiSaver – creditable membership

Legal decisions – case notes

• Commissioner’s output assessment successfully challenged: TRA 036/02 Decision 6/2008