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Correction - Tax Information Bulletin Vol 29 No 5 June 2017

The discussion of the Taxation (Annual Rates for 2016-17, Closely Held Companies, and Remedial Matters) Act 2017 contains errors

Categories:  closely-held-companies,   tax-act  

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Product Ruling - BR Prd 17/03: Westpac New Zealand

The Arrangement is a mortgage offset arrangement pursuant to which Westpac customers can elect to use the balance of eligible Westpac transaction and savings accounts to offset against home loan accounts in order to reduce interest payable on those home loan accounts (Choices Offset Arrangement).

Categories:  home-loan-accounts,   interest,   mortgage-offset  

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IS 17/06: Income tax - application of schedular payment rules to directors fees

Categories:  director-fees,   schedular-payment  

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SPS 17/01: Income equalisation deposits and refunds

Categories:  income-equalisation-deposit,   refund  

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Application for strike out granted

Categories:  strike-out,   voluntary-compliance  

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High Court costs - accountancy fees were not properly claimable as a disbursement

Categories:  accountancy-fees,   disbursement  

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Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived

Categories:  goods-and-services-tax,   property,   statutory-notice