Description: The Arrangement is the payment of amounts (whether described as 'school fees', 'voluntary contributions', 'activity fees' or otherwise) by parents or guardians of pupils who are enrolled at a State school (including schools integrated within the state system of education under the Private Schools Conditional Integration Act 1975) and who are not international students under the Education Act 1989 to the Board of Trustees of such a school.

Description: This Ruling has been applied for by PMP Distribution Limited (PMP Distribution)

Description: This Ruling has been applied for by PMP Distribution Limited (PMP Distribution)

Description: The prescribed rate of interest used to calculate fringe benefit tax on low-interest, employment-related loans is 6.70%, up from the previous rate of 6.13% which applied from the quarter beginning 1 July 2014.

Description: This Question We've Been Asked (QWBA) is about ss GB 23, GB 24, GB 25 and GB 25B. It explains the meaning of 'excessive remuneration', 'excessive profits or losses' and 'excessive amount arising from the application of the lookthrough company rules' when they are used in those four sections.

Description: The Court dismissed the defendant's application to stay liquidation proceedings brought by the Commissioner of Inland Revenue ('the Commissioner'), finding the Commissioner was a creditor for the purposes of recovering tax and further that the application to appoint liquidators was not an abuse of process.

Description: Court dismissed the defendant's application to stay liquidation proceedings brought by the Commissioner of Inland Revenue ('the Commissioner'), finding the Commissioner was a creditor for the purposes of recovering tax and appointing the liquidator did not perpetuate an unlawful order.

Description: The Commissioner of Inland Revenue ('the Commissioner') was successful in having two related cases transferred from the Taxation Review Authority ('TRA') to the High Court. These cases were also consolidated.

Description: The applicant, Mr John George Russell ('Mr Russell') filed a judicial review application against the Commissioner of Inland Revenue ('the Commissioner') in relation to her decision not to accept his proposed offers of settlement.

Description: The Arrangement is the payment of amounts (whether described as 'school fees', 'voluntary contributions', 'activity fees' or otherwise) by parents or guardians of pupils who are enrolled at a State school (including schools integrated within the state system of education under the Private Schools Conditional Integration Act 1975) and who are not international students under the Education Act 1989 to the Board of Trustees of such a school.

Description: The Court allowed the appeal overturning Brewer J's cost judgment in Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 3411 and replaced the indemnity costs awarded in favour of the Commissioner of Inland Revenue ('the Commissioner') with scale costs.

Description: The Court of Appeal dismissed the appellants' appeal from the High Court judgment of Priestly J (Accent Management Ltd v Attorney-General [2013] NZHC 1447, (2013) 26 NZTC 21,020) where he upheld a protest to jurisdiction by the Commissioner of Inland Revenue ('the Commissioner') and the Attorney-General.

Description: This matter involved three appeals against High Court decisions dismissing the appellants' applications to set aside statutory demands issued by the Commissioner of Inland Revenue ('the Commissioner'). The Court of Appeal found that the Commissioner was able to issue statutory demands and dismissed the appeals.

Description: The Court of Appeal dismissed the appellants' application to set aside a High Court judgment of Katz J (Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2013] NZHC 2361, (2013) 26 NZTC 21-032) and upheld the High Court's award of indemnity costs to the Commissioner of Inland Revenue ('the Commissioner').

Description: This Ruling has been applied for by PMP Distribution Limited (PMP Distribution)

Description: This Ruling has been applied for by PMP Distribution Limited (PMP Distribution)

Description: The prescribed rate of interest used to calculate fringe benefit tax on low-interest, employment-related loans is 6.70%, up from the previous rate of 6.13% which applied from the quarter beginning 1 July 2014.

Description: This Question We've Been Asked (QWBA) is about ss GB 23, GB 24, GB 25 and GB 25B. It explains the meaning of 'excessive remuneration', 'excessive profits or losses' and 'excessive amount arising from the application of the lookthrough company rules' when they are used in those four sections.

Description: The Court dismissed the defendant's application to stay liquidation proceedings brought by the Commissioner of Inland Revenue ('the Commissioner'), finding the Commissioner was a creditor for the purposes of recovering tax and further that the application to appoint liquidators was not an abuse of process.

Description: Court dismissed the defendant's application to stay liquidation proceedings brought by the Commissioner of Inland Revenue ('the Commissioner'), finding the Commissioner was a creditor for the purposes of recovering tax and appointing the liquidator did not perpetuate an unlawful order.

Description: The Commissioner of Inland Revenue ('the Commissioner') was successful in having two related cases transferred from the Taxation Review Authority ('TRA') to the High Court. These cases were also consolidated.

Description: The applicant, Mr John George Russell ('Mr Russell') filed a judicial review application against the Commissioner of Inland Revenue ('the Commissioner') in relation to her decision not to accept his proposed offers of settlement.

Description: The Court allowed the appeal overturning Brewer J's cost judgment in Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 3411 and replaced the indemnity costs awarded in favour of the Commissioner of Inland Revenue ('the Commissioner') with scale costs.

Description: The Court of Appeal dismissed the appellants' appeal from the High Court judgment of Priestly J (Accent Management Ltd v Attorney-General [2013] NZHC 1447, (2013) 26 NZTC 21,020) where he upheld a protest to jurisdiction by the Commissioner of Inland Revenue ('the Commissioner') and the Attorney-General.

Description: This matter involved three appeals against High Court decisions dismissing the appellants' applications to set aside statutory demands issued by the Commissioner of Inland Revenue ('the Commissioner'). The Court of Appeal found that the Commissioner was able to issue statutory demands and dismissed the appeals.

Description: The Court of Appeal dismissed the appellants' application to set aside a High Court judgment of Katz J (Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2013] NZHC 2361, (2013) 26 NZTC 21-032) and upheld the High Court's award of indemnity costs to the Commissioner of Inland Revenue ('the Commissioner').