CONTENTS
ISSN 0114 7161 (Print)ISSN 1177 620X (Online)Vol 23 No 1 February 2011CONTENTS1In summary4Binding rulingsPublic rulings BR Pub 10/01 10/05: Australian Limited PartnershipsPublic ruling BR Pub 10/21: Interest repayments required as a result of the early repayment of a financial arrangement deductibility27New legislationTaxation (GST and Remedial Matters) Act 2010 Orders in Council Use-of-money interest rates change Minimum family tax credit income amount increased101Standard practice statementsIndustry-specific balance date for kiwifruit orchardists102Legislation and determinationsSpecial Determination S17: Utilisation of a profit emerging basis for purchased debt ledgers by a certain New Zealand Company LimitedDetermination DEP 76: Tax depreciation rates general determination number 76107Legal decisions case notesWho is liable for GST, the receiver or the partnership?
3 Tax Information Bulletin Vol 23 No 1 February 2011 Taxpayer entitled to discontinue a test case The taxpayer’s challenge in respect of its 2003–05 tax years was designated as a test case by the Commissioner.
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