TIB - August 2015

In this issue: Public ruling BR Pub 15/10, Income Tax (Maximum Pooling Value) Order 2015, KiwiSaver (Homestart) Amendment Act 2015, KiwiSaver Budget Measures Act 2015, General Depreciation Determination DEP93, Supreme Court denies leave to appeal transfer case, Taxpayer only able to challenge whether Commissioner's opinion that return is fraudulent or wilfully misleading was honestly held, Deductibility of management fees/tax avoidance, Supreme Court awards indemnity costs.