TIB - November 2011

Items of interest

• Process for tax agents to obtain electronic authorities to act

Binding rulings

• Product ruling BR Prd 11/05: Telecom Corporation of New Zealand Limited

Standard practice statements

• SPS 11/05: Disputes resolution process commenced by the Commissioner of Inland Revenue
• SPS 11/06: Disputes resolution process commenced by a taxpayer

New legislation

• Student Loan Scheme Act 2011

Legal decisions – case notes

• Taxpayer’s application for leave to appeal to the Supreme Court declined
• Taxpayer’s attempt to consolidate two separate proceedings fails
• Judicial review application dismissed
• Commissioner unsuccessful against appeal of his strike-out application