AGENTS Answers
AGENTS Answers index E - I
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 - 118 from the period November 2002 to October 2009.
| E | ||
| E-File | ||
| adjustments | 65 - Jan 05, 107 - Nov 08 | |
| codes | 74 - Oct 05 | |
| general information | 66 - Feb 05, 107 - Nov 08 | |
| GST returns | 72 - Aug 05, 109 - Feb 09 | |
| over the internet | 55 - Mar 04, 59 - Jul 04, 61 - Sep 04, 64 - Dec 04, 69 - May 05 | |
| PTS (personal tax summary) | 117 - Sep 09 | |
| registration fax number | 86 - Nov 06 | |
| requesting returns | 107 - Nov 08 | |
| SOE & debt letter 1 | 78 - Mar 06, 79 - Apr 06 | |
| Electronic payments | ||
| making electronic payments | 117 - Sep 09 | |
| Employer monthly schedule IR48 (EMS) | ||
| delivery | 63 - Nov 04 | |
| non-payment penalties | 99 - Mar 08, 105 - Sep 08, 106 - Oct 08, 107 - Nov 08 | |
| tips | 107 - Nov 08 | |
| Employers | ||
| April threshold change for large employers | 112 - Apr 09 | |
| employee mileage reimbursement rate | 115 - Jul 09 | |
| employees' tax and repayment codes | 102 - Jun 08, 106 - Oct 08, 111 - Apr 09 | |
| Employer deduction form (IR345) | 104 - Aug 08 | |
| Employer monthly schedule IR48 (EMS) | see Employer monthly schedule above | |
| employer tax credits (ETC) | 99 - Mar 08, 100 - April 08, 101 - May 08 | |
| ir-File | 104 - Aug 08 | |
| large enterprises | 106 - Oct 08 | |
| new employers | 92 - June 07 | |
| new image - same return | 67 - Mar 05 | |
| overseas contractors | 66 - Feb 05 | |
| PAYE registrations | 113 - May 09 | |
| secondary employment | 111 - Apr 09 | |
| tax tables from 1 April 2009 | 111 - Apr 09 | |
| Errors | ||
| April 2008 | 107 - Nov 08 | |
| Extension of time (also see L letter ) | ||
| 2004/2005 agreement | 57 - May 04 | |
| 2005/2006 agreement | 68 - Apr 05 | |
| 2006 agreement | 79 - Apr 06 | |
| 2007 agreement | 91 - May 07 | |
| 2008 agreement | 101 - May 08 | |
| 2010 Extension of time agreement | 116 - Aug 09 | |
| and linking | 117 - Sep 09 | |
| filing performance | 57 - May 04 | |
| late filing penalty - removal of EOT | 55- Mar 04 | |
| return filing targets | 63 - Nov 04, 66 - Feb 05 | |
| withdrawn | 60 - Aug 04 | |
| F | ||
| Family assistance | ||
| business adjustments | 59 - Jul 04 | |
| cessation | 77 - Feb 06 | |
| change of circumstance | 56 - Apr 04 | |
| end-of-year square up | 60 - Aug 04 | |
| in-work credit | 85 - Oct 06, 86 - Nov 06, 97- Dec 07 | |
| Farming income | ||
| elections to enter or leave certain livestock valuation schemes | 97 - Dec 07 | |
| national standard costs | 55 - Mar 04 | |
| specified livestock determinations | 59 - Jul 04 | |
| Feedback requested | 104 - Aug 08 | |
| Filing performance | ||
| 1st filing target | 73 - Sep 05, 83 - Aug 06, 93 - Aug 07, 104 - Aug 08, 117 - Sep 09 | |
| 2nd filing target | 75 - Nov 05, 86 - Nov 06, 96- Nov 07, 107 - Nov 08 | |
| 3rd filing target | 77 - Feb 06 | |
| 2003 returns | 57 - May 04 | |
| 2004 returns | 70 - June 05 | |
| filing performance | 80 - May 06 | |
| hints and tips | 106 - Oct 08 | |
| Foreign income | ||
| Australian share exemption | 109 - Feb 09 | |
| fair dividend rate rules | 114 - Jun 09 | |
| temporary tax exemption | 89 - Mar 07 | |
| Foreign investment funds (FIFs) | ||
| disclosure requirements | 103 - Jul 08 | |
| new rules | 118 - Oct 09 | |
| market value | 99 - Mar 08 | |
| transitional issues | 99 - Mar 08 | |
| Foreign trusts | ||
| disclosure | 85 - Oct 06 | |
| Forms | ||
| agents identifying themselves | 105 - Sep 08 | |
| changes | 85 - Oct 06 | |
| Employer deduction form (IR345) | 104 - Aug 08 | |
| hints and tips | 106 - Oct 08, 107 - Nov 08 | |
| Fringe benefit tax | ||
| closely held businesses | 112 - Apr 09 | |
| filing FBT annually threshold change (April 2009) | 112 - Apr 09 | |
| interest on low interest loans | 71 - Jul 05 | |
| minor benefits threshold change (April 2009) | 112 - Apr 09 | |
| new look return | 76 - Dec 05 | |
| not required to file | 56 - Apr 04 | |
| proposed changes | 75 - Nov 05 | |
| reduction of inserts with FBT returns | 89 - Mar 07 | |
| return types | 60 - Aug 04 | |
| G | ||
| Goods and services tax | ||
| aligning GST filing frequencies with balance dates | 102 - Jun 08 | |
| aligning with provisional tax | 84 - Sep 06, 85 - Oct 06, 88 - Feb 07, 91 - May 07, 92 - June 07, 93 - Aug 07, 95 - Oct 07, 103 - Jul 08 | |
| buyer created tax invoices | 116 - Aug 09 | |
| cancellation over the phone | 55 - Mar 04 | |
| changes to e-GST return | 58 - Jun 04, 97 - Dec 07 | |
| changes to GST | 60 - Oct 04, 117 - Sep 09 | |
| changes to GST return | 89 - Mar 07, 96 - Nov 07 | |
| changes to paper return | 94 - Sep 07 | |
| disputes resolution new rules | 68 - Apr 05 | |
| due dates | 89 - Mar 07 | |
| E-File | 63 - Nov 04 | |
| electronic filing | 80 - May 06 | |
| group registrations | 110 - Mar 09 | |
| Guide 2006 IR3 | 78 - Mar 06 | |
| late filing | 68 - Apr 05, 99 - Mar 08, | |
| offsets | 97 - Dec 07 | |
| on fringe benefits | 64 - Dec 04 | |
| payments basis threshold (April 2009) | 112 - Apr 09 | |
| Provisional tax return (GST 103) | 98 - Feb 08 | |
| ratio option elections | 109 - Feb 09 | |
| reassessments - inputs | 117 - Sep 09 | |
| registrations | 112 - Apr 09, 113- May 09 | |
| self assessment | 67 - Mar 05 | |
| six monthly filing threshold (April 2009) | 112 - Apr 09 | |
| thresholds 2009 | 117 - Sep 09 | |
| voluntary registrants | 91 - May 07 | |
| Guides | ||
| 2010 IR341 tax tables corrections | 115 - Jul 09 | |
| updates | 90 - April 07 | |
| I | ||
| Imaging | 55 - Mar 04 | |
| Imputation credit account | ||
| account balances | 55 - Mar 04, 67 - Mar 05 | |
| affected by the new provisional tax due dates | 100 - April 08 | |
| credit use of money interest (UOMI) | 107 - Nov 08 | |
| excess credits | 77 - Feb 06 | |
| excess received by shareholders | 90 - April 07 | |
| further income tax due | 57 - May 04 | |
| interim IR4J | 56 - Apr 04, 68 - Apr 05 | |
| Income equalisation | ||
| ACC levies | 61 - Sep 04 | |
| deposit/refund form | 86 - Nov 06 | |
| Independent earner tax credit (IETC) | 109 - Feb 09, 111 - Apr 09 | |
| Industry guidelines | ||
| 7 April tax payments | 56 - Apr 04 | |
| Industry partnership | ||
| electricians | 72 - Aug 05 | |
| plastering and and ceiling services industry | 84 - Sep 06 | |
| taxi drivers | 79 - Apr 06 | |
| update | 74 - Oct 05, 80 - May 06 | |
| Industry partnership clients | 56 - Apr 04 | |
| foreign investment fund (FIF) | ||
| INFOexpress | ||
| client details | 56 - Apr 04 | |
| resetting master PIN | 60 - Aug 04 | |
| Inland Revenue | ||
| Inland Revenue's public rulings unit | 116 - Aug 09 | |
| new features of 0800 numbers | 116 - Aug 09 | |
| Inland Revenue's website (see website) | ||
| Interest | ||
| interest rate change | 116 - Aug 09 | |
| Interest and dividend information | ||
| foreign investment fund (FIF) | 71 - Jul 05 | |
| information on client | 57 - May 04, 88 - Feb 07 | |
| Investment income | 90 - April 07, 94 - Sep 07 | |
| IR3 | 83 - Aug 06 | |
| guide | 88 - Feb 07 | |
| changes to | 89 - Mar 07 | |
| IR6G | ||
| error in guide | 101 - May 08 | |
| IR9GU | ||
| error in guide | 101 - May 08 | |
| IR345 (Employer deduction form) | ||
| changes to | 99 - Mar 08 | |
| IR901 | 102 - Jun 08 | |
| IRD numbers | 111 - Apr 09 | |
| IRD number applications | ||
| change from 8 - 9 digits | 78 - Mar 06, 85 - Oct 06, 89 - Mar 07, 98 - Feb 08, 101 - May 08, 103 - Jul 08 | |
| charities | 113 - May 09 | |
| employer monthly schedules | 111 - Apr 09 | |
| estates | 113 - May 09 | |
| incorporating companies | 102 - Jun 08 | |
| individuals | 113 - May 09 | |
| more ID documents can be used for applying | 104 - Aug 08 | |
| new companies | 113 - May 09 | |
| new process for individuals | 99 - Mar 08, 101 - May 08 | |
| partnerships | 113 - May 09 | |
| trusts | 73 - Sep 05, 113 - May 09 | |
| updated IR596 | 58 - Jun 04 |
Date published: 29 Oct 2009
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