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TIB Volume 28 - 2016

Previous volumes of the Tax Information Bulletin (TIB), issued since 1989.

 

All links are to PDFs you can download or print.

TIB | Vol 28 No 12 | December (1.35mb | 94 pages)

In this issue: BR Prd 16/06, BR Prd 16/07, BR Prd 16/08, BR Prd 16/09, BR Prd 16/10, IS 16/04, IS 16/05, Special Determination S48, Legal decisions - case notes.

TIB | Vol 28 No 11 | November (554kb | 86 pages)

In this issue: Special Determination S47, Foreign currency amounts - conversion to New Zealand dollars (for the 6  months ending 30 September 2016), SPS 16/04, SPS 16/05, SPS 16/06.

TIB | Vol 28 No 10 | October (452kb | 68 pages)

In this issue: IS 16/03, Commissioner's operational position on IS16/03, Determination FDR 2016/05, Determination FDR 2016/06, Withdrawal of SPS 05/02.

TIB | Vol 28 No 9 | October (291kb | 31 pages)

In this issue: Order in Council, QB 16/07, Legal decisions - case notes.

TIB | Vol 28 No 8 | September (292kb | 33 pages)

In this issue: IS 16/02, Commissioner's operational position on IS16/02, QB 16/06, Legal decisions - case notes and  case impact statements

TIB | Vol 28 No 7 | August (411kb | 53 pages)

In this issue: BR Prd 16/03, BR Prd 16/05, Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016, Determination FDR 2016/04, SPS 16/03 - Notification of pending audit or investigation, QB 16/05: Income tax - donee organisations and gifts, Withdrawal of Standard Practice Statement INV-225: Criminal offence - evasion or similar offences, Legal decisions - case notes.

TIB | Vol 28 No 6 | July (816kb | 127 pages)

In this issue: BR Prd 16/02, BR Prd 16/04, Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016, Determination FDR 2016/3, Special Determination S46, IS 16/01, OS 16/01, SPS 16/02, QB 16/04, Withdrawal of Standard Practice Statement GNL-170: Release of information, Legal decisions - case notes.

TIB | Vol 28 No 5 | June (243kb | 25 pages)

In this issue:  Public Rulings BR Pub 16/05 and BR Pub 16/06, National Average Market Values of Specified Livestock Determination 2016, CPI adjustments 16/01 and 16/02, CS 16/01 Commissioner's statement, 2016 Review of Commissioner's mileage rate for expenditure incurred for the business use of a motor vehicle, QB 16/03, Legal decisions - case notes.

TIB | Vol 28 No 4 | May (438kb | 38 pages)

In this issue:  Product Ruling BR Prd 16/01, Determination FDR 2016/02, Foreign currency amounts - conversion to New Zealand dollars (for12 months ending 31 March 2016), SPS 16/01, QB 16/02, Order in Council - use-of-money interest rate change, Legal decisions -case notes and  case impact statements.

TIB | Vol 28 No 3 | April (830kb | 133 pages)

In this issue: Public Rulings- BR Pub 16/01- 16/04, Taxation (Annual Rates for 2015-16, Research and Development and Remedial Matters) Act 2016, Order in Council - FBT rate for low-interest loans decreases, IG16/01, Prov 27, National Standard Costs for Livestock Determination, ITR27, QB 16/01.

TIB | Vol 28 No 2 | March (246kb | 24 pages)

In this issue: Product Rulings BR Prd 15/05 and BR Prd 15/06, Livestock values - 2016 national standard costs for specified livestock, Determination FDR 2016/01, No jurisdiction where the disputes process has not been completed, Inconsistent treatment challenge not struck out, Liability for PAYE: Were the shares held on bare trust?

TIB | Vol 28 No 1 | February (821kb | 105 pages)

In this issue: Product rulings BR Prd 15/03 and BR Prd 15/04, Public rulings BR Pub 15/11 and BR Pub 15/12, Commissioner's operational position on FBT and car parks, SPS 15/02, SPS 15/03, Special Determinations S43, S44 and S45, QB 15/13, QB 15/14, QB 15/15, 3 new Orders in Council, 5 new legal decisions - case notes

Related links

TIB volume 27 - 2015

Previous TIB volumes