Agents Answers
AGENTS Answers index A - D
The figures in bold are the issue numbers and the figures in italics are the date of issue (month and year). This index covers issues 39 - 139 from the period November 2002 to September 2011.
| Topic | Issue number and date | |
|---|---|---|
| A | ||
| ACC | ||
| changes to service payments | 103 - Jul 08 | |
| deductibility | 130 - Nov 10 | |
| earnings exceeding the specified maximum | 108 - Dec 08 | |
| earners' levy | 139 - Sept 11 | |
| earnings not liable for earner premium | 108 - Dec 08 | |
| income information exchange | 108 - Dec 08 | |
| levy rates | 134 - Apr 11 | |
| passive income | 58 - Jun 04 | |
| schedular payments | 108 - Dec 08 | |
| withholding payment expenses | 57 - May 04 | |
| Advising clients | 137 - Jul 11 | |
| Aligning GST with provisional tax | ||
| due dates | 85 - Oct 06, 88 - Feb 07, 92 - Jun 07 | |
| GST filing requirements | 103 - Jul 08 | |
| income tax balance dates | 91 - May 07 | |
| legislation | 84 - Sep 06 | |
| letters | 95 - Oct 07 | |
| ratio option | 92 - Jun 07, 93 - Aug 07 | |
| AMBR 1005 | 89 - Mar 07 | |
| annual imputation return | 123 - Apr 10 | |
| Are you connected? | 60 - Aug 04 | |
| Associated person | ||
| changes to definition | 119 - Nov 09 | |
| GST and associated persons | 121 - Feb 10 | |
| Attribution rules | 122 - Mar 10 | |
| Audit | 60 - Aug 04, 77 - Jan 06 | |
| Authority to act | 104 - Aug 08, 117 - Sep 09, 125 - Jun 10, 130 - Nov 10, 137 - July 11 | |
| child turning 16 | 133 - Mar 11 | |
| B | ||
| B2B web service | 132 - Feb 11 | |
| Balance dates | ||
| changes | 59 - Jul 04, 111 - Apr 09, 135 - May 11 | |
| checking balance dates | 114 - Jun 09 | |
| non-standard | 56 - Apr 04, 114 - Jun 09 | |
| for Kiwifruit orchards | 132 - Feb 11 | |
| Binding rulings | 129 - Oct 10 | |
| BR Pub 10/09 | 130 - Nov 10 | |
| Budget updates 2011 | 137 - July 11 | |
| Budget updates 2010 | 125 - Jun 10, 126 - Jul 10, 128 - Sept 10, 130 - Nov 10 | |
| Business industry codes | 114 - Jun 09 | |
| Business is booming | 93 - Aug 07 | |
| Business-related legal expenses | 112 - Apr 09 | |
| C | ||
| Call recording | 56 - Apr 04, 59 - Jul 04 | |
| Canterbury earthquake | 129 - Oct 10, 131 - Dec 10, 134 - Apr 11, 135 - May 11, 136 - June 11 | |
| Casual agriculture workers | 73 - Sep 05 | |
| Casual employee definition | 100 - April 08 | |
| CD Rom | ||
| CD Rom for tax agents | 56 - Apr 04, 68 - Apr 05, 70 - Jun 05, 89 - Mar 07 | |
| phone line | 60 - Aug 04 | |
| questionnaire | 61 - Sep 04, 73 - Sep 05 | |
| questionnaire results | 64 - Dec 04 | |
| CEC (see Compulsory employer contributions) | ||
| Certificate of exemption | 87 - Dec 06, 88 - Feb 07, 113 - May 09, 121 - Feb 10 | |
| Changes affecting tax agents | 98 - Feb 08, 100 - April 08, 101 - May 08 | |
| Charities | 134 - Apr 11, 139 - Sept 11 | |
| Charities Act 2005 | 75 - Nov 05 | |
| Charities Commission | 57 - May 04, 59 - Jul 04, 87 - Dec 06 | |
| Child support | ||
| annual rates | 123 - Apr 10, 133 - Mar 11 | |
| Commissioner-initiated administrative reviews | 92 - Jun 07 | |
| IR3 filers and child support calculations | 121 - Feb 10 | |
| Client linking and delinking | ||
| AMBR 1002 | 69 - May 05 | |
| client address details | 55 - Mar 04 | |
| due date 7 Feb | 56 - Apr 04 | |
| during April 04, 05, 06, 07 | 57 - May 04, 67 - Mar 05, 78 - Mar 06, 89 - Mar 07 | |
| IR795 form | 130 - Nov 10 | |
| linking revenues | 58 - Jun 04 | |
| online service | 83 - Aug 06 | |
| restricted clients | 129 - Oct 10 | |
| TAMS - automatic letters | 60 - Aug 04 | |
| TAMS - calendar | 84 - Sep 06 | |
| Client list (see also Client linking and delinking) | 137 - July 11 | |
| clean up agents list | 113 - May 09 | |
| Client maintenance – online service | 118 - Oct 09, 123 - Apr 10 | |
| Clients leaving New Zealand | ||
| what to do when leaving | 108 - Dec 08 | |
| Commissioner-initiated administrative reviews | 92 - Jun 07 | |
| Companies Office and IR | ||
| real time | 93 - Aug 07, 94 - Sep 07 | |
| strike off approval | 135 - May 11 | |
| update | 73 - Sep 05 | |
| Company | ||
| clarifying qualifying companies and LAQCs | 116 - Aug 09 | |
| company intermediaries and attribution rule | 122 - Mar 10 | |
| consolidated groups | 115 - Jul 09 | |
| further income tax due | 57 - May 04 | |
| imputation accounts | 55 - Mar 04, 59 - Jul 04 | |
| income equalisation schemes | 123 - Apr 10 | |
| income tax refunds | 56 - Apr 04 | |
| liquidated | 81 - Jun 06 | |
| look-through | 134 - Apr 11, 138 - Aug 11 | |
| no longer trading | 113 - May 09 | |
| non-resident companies - incorrect interest calculation | 110 - Mar 09, 124 - May 10 | |
| qualifying and loss attributing company criteria | 109 - Feb 09, 132 - Feb 11, 133 - Mar 11 | |
| requesting transfer of credit or refund | 115 - Jul 09 | |
| RWT on company dividends | 136 - Jun 11 | |
| tax rate change | 96 - Nov 07, 99 - Mar 08, 100 - April 08, 104 - Aug 08, 132 - Feb 11 | |
| voluntary dissolution (strike off) | 84 - Sep 06 | |
| Compliance | ||
| for tax agents | 124 - May 10 | |
| helping you get it right | 139 - Sept 11 | |
| our compliance plans for the coming year | 116 - Aug 09, 127 - Aug 10, 129 - Oct 10, 138 - Aug 11 | |
| Compliance costs | ||
| computer-prepared schedules enclosed stickers | 58 - Jun 04 | |
| Compulsory employer contributions (CEC) | 100 - April 08 | |
| Contacting Inland Revenue | ||
| 24-hour fax service | 98 - Feb 08, 99 - Mar 08 | |
| callback service | 105 - Sep 08 | |
| fax number for urgent non-individual IRD number applications | 135 - May 11, 138 - Aug 11 | |
| dedicated phone line | 60 - Aug 04 | |
| service delivery | 69 - May 05 | |
| tax agents 0800 line | 60 - Aug 04, 76 - Dec 05 | |
| update | 72 - Aug 05, 79 - Apr 06, 120 - Dec 09, 134 - Apr 11, 139 - Sept 11 | |
| Controlled foreign company CFC | 138 - Aug 11 | |
| Correspondence service levels | 118 - Oct 09 | |
| guidelines | 120 - Dec 09 | |
| Cost of doing business survey | 117 - Sep 09 | |
| CPI adjustment - child care and boarding services | 126 - Jul 10, 136 - Jun 11 | |
| Credit and debit card payments | 127 - Aug 10 | |
| D | ||
| D status | 55 - Mar 04, 121 - Feb 10, 132 - Feb 11 | |
| Debt (see also Less taxing tax and Late payment penalties) | ||
| debt and overdue returns | 134 - Apr 11 | |
| managing tax debt | 115 - Jul 09, 118 - Oct 09 | |
| instalment arrangements | 123 - Apr 10, 127 - Aug 10 | |
| tax agent debt | 124 - May 10, 126 - Jul 10 | |
| Deceased taxpayers | ||
| authority to act ends | 130 - Nov 10 | |
| correction to "Returns for deceased taxpayers" | 55 - Mar 04 | |
| death and asset transfers | 74 - Oct 05 | |
| information requests | 74 - Oct 05 | |
| Deductions | ||
| Sky Country Channel subscription | 120 - Dec 09 | |
| financial arrangement – early repayment | 132 - Feb 11 | |
| Deemed rate of return | 84 - Sep 06 | |
| Depreciation | ||
| buildings | 132 - Feb 11, 133 - Mar 11 | |
| motor vehicles | 137 - July 11 | |
| election not to depreciate | 109 - Feb 09 | |
| fleeting tracking units | 138 - Aug 11 | |
| horticultural plants | 70 - Jun 05 | |
| lease terms as an estimated useful life | 129 - Oct 10 | |
| rate finder | 84 - Sep 06 | |
| remedial changes 2009 | 119 - Nov 09 | |
| updated guide | 57 - May 04 | |
| update | 80 - May 06, 81 - Jun 06, 133 - Mar 11 | |
| Determinations | ||
| amount of honoraria paid to members of NZ Plunket Society (inc) | 118 - Oct 09 | |
| eligible relocation expenses | 122 - Mar 10 | |
| specified livestock 2004 | 59- Jul 04 | |
| standard cost care household service for boarding service providers | 115 - Jul 09 | |
| standard cost household service for childcare providers | 59 - Jul 04, 70 - Jun 05, 115 - Jul 09 | |
| tax depreciation rates general determination number 71 | 118 - Oct 09 | |
| Disclosures | ||
| voluntary disclosures | 117 - Sep 09 | |
| e-filers and the IR10 | 133 - Mar 11 | |
| Disputes resolution process | ||
| changes | 72 - Aug 05 | |
| new rules GST | 68 - Apr 05 | |
| validity of dispute documents | 106 - Oct 08, 118 - Oct 09 | |
| Donations | ||
| company thresholds | 110 - Mar 09 | |
| individual thresholds | 110 - Mar 09 | |
| IR526 tax credit claim form | 123 - Apr 10 | |
| Maori authorities | 110 - Mar 09 | |
| Donee organisations | 55 - Mar 04, 134 - Apr 11 | |
| new organisations | 129 - Oct 10 | |
| Donee status | ||
| where to find it | 116 - Aug 09 | |
| DTA (double taxation agreements) | 117 - Sep 09, 124 - May 10, 132 - Feb 11 | |
| Due dates (see also Payments) | ||
| 7 April for clients | 99 - Mar 08, 121 - Feb 10 | |
| 7 Feb for clients | 56 - Apr 04 | |
| instalment due dates for tax and student loan | 116 - Aug 09 | |
| target dates | 123 - Apr 10 | |
Date published: 27 Sep 2011
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