TIB index based from the NZ Tax Information Bulletin - kwister.net
Category avoidance
Current Time (NZ)
05:37:31
20 May 2024
05:37:31
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category avoidance
| Volume 25 issue 001 | APPROVED ISSUER LEVY AND WITHHOLDING TAXES – HIGH COURT DISMISSES APPEAL AND ALLOWS COMMISSIONER@S CROSSAPPEAL ON SHORTFALL PENALTY |
| Volume 25 issue 001 | APPROVED ISSUER LEVY AND WITHHOLDING TAXES – HIGH COURT DISMISSES APPEAL AND ALLOWS COMMISSIONER@S CROSSAPPEAL ON SHORTFALL PENALTY |
| Volume 26 issue 007 | CFC REMEDIALS - FOREIGN EXCHANGE GAINS AND LOSSES ON LIABILITIES |
| Volume 26 issue 007 | EMPLOYEE ENTITLEMENT FUND AND TAX AVOIDANCE |
| Volume 26 issue 011 | QB 14/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE |
| Volume 26 issue 011 | QB 14/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE |
| Volume 27 issue 003 | QB 15/01: INCOME TAX - TAX AVOIDANCE AND DEBT CAPITALISATION |
| Volume 27 issue 003 | QB 15/01: INCOME TAX - TAX AVOIDANCE AND DEBT CAPITALISATION |
| Volume 27 issue 007 | KIWISAVER BUDGET MEASURES ACT 2015 |
| Volume 27 issue 007 | DEDUCTIBILITY OF MANAGEMENT FEES/TAX AVOIDANCE |
| Volume 28 issue 001 | COURT OF APPEAL UPHOLDS STRIKE-OUT OF REMAINING TRINITY TAX CHALLENGES |
| Volume 28 issue 001 | COURT OF APPEAL UPHOLDS STRIKE-OUT OF REMAINING TRINITY TAX CHALLENGES |
| Volume 30 issue 005 | QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1 |
| Volume 30 issue 005 | QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1 |
| Volume 31 issue 011 | Commissioner successful in tax avoidance case |
| Volume 31 issue 011 | Commissioner successful in tax avoidance case |
| Volume 35 issue 001 | CSUM 22/05: Supreme Court confirms Frucor@s tax avoidance and finds shortfall penalties apply |
| Volume 35 issue 002 | Order in Council - Taxation (Use of Money Interest Rates) Amendment Regulations (No 3) 2022 |
| Volume 35 issue 002 | BR Prd 22/14 |
| Volume 35 issue 002 | TRU 22/01: Variation to s 59BA(2) of the Tax Administration Act 1994 for trustees of certain trusts that derive a small amount of income |
| Volume 35 issue 002 | RA 22/01: Consequences of acquiring# possessing or using electronic sales suppression tools |
| Volume 35 issue 002 | QB 22/10: Can a close company deduct interest on a shareholder loan account where the amount is not known until after balance date? |
| Volume 35 issue 002 | BR Prd 22/14 |
| Volume 35 issue 002 | TDS 22/21: Whether subdivision was a profit-making undertaking or scheme and a taxable activity |
| Volume 35 issue 002 | CSUM 22/05: Supreme Court confirms Frucor@s tax avoidance and finds shortfall penalties apply |
| Volume 35 issue 002 | CSUM 22/06: Court of Appeal confirms High Court order that backdating of child support liability was invalid |
| Volume 35 issue 002 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 9 Counteracting the tax advantage |
| Volume 35 issue 002 | QB 22/10: Can a close company deduct interest on a shareholder loan account where the amount is not known until after balance date? |
| Volume 35 issue 002 | QB 23/01: Income tax: scenarios on tax avoidance – 2023 No 1 |
| Volume 35 issue 002 | QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2 |
| Volume 35 issue 002 | CSUM 22/05: Supreme Court confirms Frucor@s tax avoidance and finds shortfall penalties apply |
| Volume 35 issue 003 | SL2023/10 – Order in Council – Tax Administration (February Cyclone Event) Order 2023 |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Introduction |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 2 The purpose of s BG 1 and Ben Nevis (SC) |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 3 Interpretation and application of specific provisions |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 4 Meaning of ##arrangement## |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Introduction |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 6 Parliamentary contemplation test |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 2 The purpose of s BG 1 and Ben Nevis (SC) |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 7 Commercial and economic reality of an arrangement |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 8 Applying s BG 1 |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 3 Interpretation and application of specific provisions |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 9 Counteracting the tax advantage |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 4 Meaning of ##arrangement## |
| Volume 35 issue 003 | QB 23/01: Income tax: scenarios on tax avoidance – 2023 No 1 |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 5 Meaning of ##tax avoidance arrangement## |
| Volume 35 issue 003 | QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2 |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 6 Parliamentary contemplation test |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 7 Commercial and economic reality of an arrangement |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 8 Applying s BG 1 |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 9 Counteracting the tax advantage |
| Volume 35 issue 003 | IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 10 Other issues |
| Volume 35 issue 003 | QB 23/01: Income tax: scenarios on tax avoidance – 2023 No 1 |
| Volume 35 issue 003 | QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2 |