Description: This determination relates to an arrangement (the Project) involving the finance, design, construction and on-going provision of operation and maintenance services in respect of the Facilities by a limited partnership (the Partnership) under a public-private partnership agreement (the Project Agreement) with the Crown. The Holding Partnership will be the sole limited partner in the Partnership, holding 100% of the Partnership

Description: This determination relates to an arrangement (the Project) involving the finance, design, construction and on-going provision of operation and maintenance services in respect of the Facilities by a limited partnership (the Partnership) under a public-private partnership agreement (the Project Agreement) with the Crown. The Holding Partnership will be the sole limited partner in the Partnership, holding 100% of the Partnership.

Description: This determination relates to Loans between an NZ Dairy Farming Trust (the Fund) and New Zealand resident Farmers.

Description: What is the income tax treatment of a term life insurance policy that is: taken out by an employee (the employee is the policy holder), and the premiums are paid by the employer on the employee's behalf?

Description: What is the income tax treatment of a term life insurance policy that is taken out by an employer and where an employee (or their spouse, civil union partner, de facto partner or child) is the beneficiary?

Description: The question we've been asked 'Loan guarantor's loss when guarantee is called on deductibility' (the QWBA) was published in Tax Information Bulletin Vol 7, No 2 (August 1995). The QWBA concerns provisions in Part EH of the Income Tax Act (ITA) 1994.

Description: This was a decision of the Taxation Review Authority ('TRA') confirming that the Commissioner of Inland Revenue ('the Commissioner') had properly refused to exercise her discretion to accept the disputants' late statements of position ('SOPs') as they were not issued 'as soon as reasonably practicable' as required by s 89K(1) of the Tax Administration Act 1994 ('TAA').

Description: The Court of Appeal dismissed Mr John George Russell's ('Mr Russell') application to the Court of Appeal for a stay/grant of interim relief of the Commissioner of Inland Revenue's ('the Commissioner') bankruptcy proceeding

Description: The High Court struck out the challenge proceedings of Dr Muir and others in relation to assessments for various tax years ranging from 1997 to 2010. The High Court also dismissed appeals against decisions of Judge Barber striking out Dr Muir's challenges for the 1998 to 2006 years and refusing to recall his strike-out decision

Description: This determination relates to an arrangement (the Project) involving the finance, design, construction and on-going provision of operation and maintenance services in respect of the Facilities by a limited partnership (the Partnership) under a public-private partnership agreement (the Project Agreement) with the Crown. The Holding Partnership will be the sole limited partner in the Partnership, holding 100% of the Partnership

Description: This determination relates to an arrangement (the Project) involving the finance, design, construction and on-going provision of operation and maintenance services in respect of the Facilities by a limited partnership (the Partnership) under a public-private partnership agreement (the Project Agreement) with the Crown. The Holding Partnership will be the sole limited partner in the Partnership, holding 100% of the Partnership.

Description: This determination relates to Loans between an NZ Dairy Farming Trust (the Fund) and New Zealand resident Farmers.

Description: What is the income tax treatment of a term life insurance policy that is: taken out by an employee (the employee is the policy holder), and the premiums are paid by the employer on the employee's behalf?

Description: What is the income tax treatment of a term life insurance policy that is taken out by an employer and where an employee (or their spouse, civil union partner, de facto partner or child) is the beneficiary?

Description: The question we've been asked 'Loan guarantor's loss when guarantee is called on deductibility' (the QWBA) was published in Tax Information Bulletin Vol 7, No 2 (August 1995). The QWBA concerns provisions in Part EH of the Income Tax Act (ITA) 1994.

Description: This was a decision of the Taxation Review Authority ('TRA') confirming that the Commissioner of Inland Revenue ('the Commissioner') had properly refused to exercise her discretion to accept the disputants' late statements of position ('SOPs') as they were not issued 'as soon as reasonably practicable' as required by s 89K(1) of the Tax Administration Act 1994 ('TAA').

Description: The Court of Appeal dismissed Mr John George Russell's ('Mr Russell') application to the Court of Appeal for a stay/grant of interim relief of the Commissioner of Inland Revenue's ('the Commissioner') bankruptcy proceeding

Description: The High Court struck out the challenge proceedings of Dr Muir and others in relation to assessments for various tax years ranging from 1997 to 2010. The High Court also dismissed appeals against decisions of Judge Barber striking out Dr Muir's challenges for the 1998 to 2006 years and refusing to recall his strike-out decision