TIB - November 2022

Ruling

• BR Prd 22/10: Silver Fern Farms Limited

Operational statements

• OS 22/04: Charities and Donee Organisations – Part 1 Charities
• OS 22/04: Charities and Donee Organisations – Part 2 Donee Organisations

Technical decision summary

• TDS 22/17: Deemed acceptance of shortfall penalties and liability to evasion shortfall penalty