[IRD] February 2010 – Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

The latest issue of the Tax Information Bulletin Vol 22, No 1 (February 2010) is now available at:

www.ird.govt.nz/aboutir/newsletters/tib/

 

In this issue you can read about the:

Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009; Public rulings BR Pub 09/08: *Cost price of the

vehicle* – meaning of the term for fringe benefit tax purposes and BR Pub 09/09and 09/10: Deductibility of break fees; Corrected foreign currency amounts; QB 10/01: Reimbursing shareholder-employees for motor vehicle expenses and the use of the Commissioner*s mileage rate.

 

Plus case notes: Correction to summary of Supreme Court ruling on *Trinity*; Tax on MSD benefit disallowed; GST payable on airport development levy; Commissioner not restrained from advertising liquidation proceedings; GST refunds and section 46 of the Goods and Services Tax Act 1985; Judge not disqualified from hearing application to set aside his earlier judgment.

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