Description: The Arrangement is the engagement, occupation or employment of a person as a director (the Director) of a company (the Company).

Description: Commentary on: the Arrangement is the engagement, occupation or employment of a person as a director (the Director) of a company (the Company).

Description: Appendix: the Arrangement is the engagement, occupation or employment of a person as a director (the Director) of a company (the Company).

Description: Under the pooling method of depreciation, taxpayers can group assets together and depreciate them as if they were a single asset

Description: The Social Housing Reform (Flexible Purchasing and Remedial Matters) Bill was one of several bills introduced under Budget urgency on 21 May 2015. The bill was divided into four separate bills, which included the KiwiSaver (HomeStart) Amendment Bill, by the committee of the whole House on the same day.

Description: The KiwiSaver Budget Measures Bill was introduced under urgency on 21 May 2015, passing through all stages that same day. It received Royal assent on 27 May 2015, bringing into force the repeal of the Crown's $1,000 one-off kick-start payment to new enrolments as announced in Budget 2015. The Act amends the KiwiSaver Act 2006.

Description: The Commissioner sets general depreciation rates for 'Portable fencing (galvanised steel)'. New asset classes are added into the 'Contractors, builders and quarrying' industry category and 'Hire equipment' asset category, as set out below.

Description: The Supreme Court dismissed Kensington Developments Limited (In Receivership)'s application for leave to appeal the Court of Appeal's decision, granting a transfer of the challenge proceeding filed in the Taxation Review Authority ('TRA') to the High Court.

Description: The Taxpayers filed returns claiming deductions for payments described as being insurance payments to a captive insurance company. They subsequently accepted that they were not entitled to the deductions and sought to reverse the 'insurance payments' in later years, not in the years the deductions were claimed.

Description: The Arrangement is the engagement, occupation or employment of a person as a director (the Director) of a company (the Company).

Description: The Taxation Review Authority ('TRA') found for the Commissioner of Inland Revenue ('the Commissioner') on the basis there was no evidence that management services were provided and that the Q Land Trust ('the Trust') incurred the management fees. The TRA was also satisfied the arrangement was one of tax avoidance.

Description: This is a costs judgment following the Supreme Court's earlier decision on 2 December 2014 to dismiss three related applications for leave to appeal. The appellants in each appeal were investors in the Trinity tax avoidance scheme.

Description: Commentary on: the Arrangement is the engagement, occupation or employment of a person as a director (the Director) of a company (the Company).

Description: Appendix: the Arrangement is the engagement, occupation or employment of a person as a director (the Director) of a company (the Company).

Description: Under the pooling method of depreciation, taxpayers can group assets together and depreciate them as if they were a single asset

Description: The Social Housing Reform (Flexible Purchasing and Remedial Matters) Bill was one of several bills introduced under Budget urgency on 21 May 2015. The bill was divided into four separate bills, which included the KiwiSaver (HomeStart) Amendment Bill, by the committee of the whole House on the same day.

Description: The KiwiSaver Budget Measures Bill was introduced under urgency on 21 May 2015, passing through all stages that same day. It received Royal assent on 27 May 2015, bringing into force the repeal of the Crown's $1,000 one-off kick-start payment to new enrolments as announced in Budget 2015. The Act amends the KiwiSaver Act 2006.

Description: The Commissioner sets general depreciation rates for 'Portable fencing (galvanised steel)'. New asset classes are added into the 'Contractors, builders and quarrying' industry category and 'Hire equipment' asset category, as set out below.

Description: The Supreme Court dismissed Kensington Developments Limited (In Receivership)'s application for leave to appeal the Court of Appeal's decision, granting a transfer of the challenge proceeding filed in the Taxation Review Authority ('TRA') to the High Court.

Description: The Taxpayers filed returns claiming deductions for payments described as being insurance payments to a captive insurance company. They subsequently accepted that they were not entitled to the deductions and sought to reverse the 'insurance payments' in later years, not in the years the deductions were claimed.

Description: The Taxation Review Authority ('TRA') found for the Commissioner of Inland Revenue ('the Commissioner') on the basis there was no evidence that management services were provided and that the Q Land Trust ('the Trust') incurred the management fees. The TRA was also satisfied the arrangement was one of tax avoidance.

Description: This is a costs judgment following the Supreme Court's earlier decision on 2 December 2014 to dismiss three related applications for leave to appeal. The appellants in each appeal were investors in the Trinity tax avoidance scheme.