TIB - March 2013

Binding rulings

• Factual Review process
• Product ruling BR Prd 12/09: Electricity Authority

Legislation and determinations

• Livestock values – 2013 national standard costs for specified livestock

Legal decisions – case notes

• Guideline for an increase in costs is only a guideline, not a rule
• Taxation Review Authority grants an extension of time for service of points of objection notice