TIB index based from the NZ Tax Information Bulletin - kwister.net
Category tax-avoidance
Current Time (NZ)
08:16:19
20 May 2024
08:16:19
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category tax-avoidance
| Volume 25 issue 010 | TRINITY AVOIDANCE SCHEME |
| Volume 25 issue 010 | TRINITY AVOIDANCE SCHEME |
| Volume 26 issue 001 | EMPLOYEE INDEMNITY FUND A TAX AVOIDANCE ARRANGEMENT |
| Volume 26 issue 001 | EMPLOYEE INDEMNITY FUND A TAX AVOIDANCE ARRANGEMENT |
| Volume 26 issue 007 | CFC REMEDIALS - FOREIGN EXCHANGE GAINS AND LOSSES ON LIABILITIES |
| Volume 26 issue 007 | EMPLOYEE ENTITLEMENT FUND AND TAX AVOIDANCE |
| Volume 27 issue 002 | SPECIAL DETERMINATION S32: SPREADING METHOD TO BE USED BY BANK IN RESPECT OF THE NOTES AND THE VALUE OF SHARES ISSUED BY BANK ON CONVERSION |
| Volume 27 issue 002 | UNSUCCESSFUL APPLICATION BY TRINITY INVESTORS TO THE SUPREME COURT FOR LEAVE TO APPEAL THREE PREVIOUS DECISIONS |
| 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 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 |
| Volume 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 SCENARIO 1 - USE OF A LIMITED PARTNERSHIP |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Transfers from executors |
| Volume 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 SCENARIO 3 - USE OF A DISCRETIONARY TRUST |
| Volume 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 |
| Volume 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 SCENARIO 1 - USE OF A LIMITED PARTNERSHIP |
| Volume 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 SCENARIO 2 - INTEREST DEDUCTIONS AND USE OF A PORTFOLIO INVESTMENT ENTITY |
| Volume 27 issue 010 | QB 15/11: INCOME TAX - SCENARIOS ON TAX AVOIDANCE - 2015 SCENARIO 3 - USE OF A DISCRETIONARY TRUST |
| Volume 28 issue 005 | CPI ADJUSTMENT 16/02 FOR DETERMINATION DET 05/03: STANDARDCOST HOUSEHOLD SERVICE FOR BOARDING SERVICE PROVIDERS |
| Volume 28 issue 005 | HIGH COURT FINDS FOR COMMISSIONER ON TAX AVOIDANCE AND IMPOSES AN ABUSIVE TAX POSITION SHORTFALL PENALTY |
| Volume 29 issue 009 | Court of Appeal confirms that the Edwards decision applies to time bar and that once a company is restored to the register, actions taken during the period of its removal are retrospectively validated |
| Volume 29 issue 009 | Court of Appeal confirms that the Edwards decision applies to time bar and that once a company is restored to the register, actions taken during the period of its removal are retrospectively validated |
| Volume 30 issue 004 | Revenue Alert 18/01: Dividend stripping - some share sales where proceeds are at a high risk of being treated as a dividend for income tax purposes |
| Volume 30 issue 004 | Revenue Alert 18/01: Dividend stripping - some share sales where proceeds are at a high risk of being treated as a dividend for income tax purposes |
| Volume 31 issue 011 | Commissioner successful in tax avoidance case |
| Volume 31 issue 011 | Commissioner successful in tax avoidance case |
| 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 |