CONTENTS

ISSN 0114 7161 (Print)ISSN 1177 620X (Online)Vol 23 no 1 February 2011 CONTENTS1In summary4 Binding 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 deductibility27 New legislationTaxation (GST and Remedial Matters) Act 2010 Orders in Council Use-of-money interest rates change Minimum family tax credit income amount increased101 Standard practice statementsIndustry-specific balance date for kiwifruit orchardists102 Legislation 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 76107 Legal decisions case notesWho is liable for GST, the receiver or the partnership? Supreme Court denies leave to appealTaxpayer entitled to discontinue a test caseAs a general rule, insolvent companies should be liquidated113 Questions we ve been askedQB 10/06: Elections for qualifying company status116 Items of interestReview of Public Information Bulletins Inland Revenue DepartmentYOur OppOrTuNiTY TO COmmENTI nland Revenue regularly produces a number of statements and rulings aimed at explaining how taxation law affects taxpayers and their agents.

ISSN 0114–7161 (Print) ISSN 1177–620X (Online) Vol 23 No 1 February 2011 CONTENTS 1 In summary 4 Binding rulings Public rulings BR Pub 10/01 – 10/05: Australian Limited Partnerships

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