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 - 139 from the period November 2002 to September 2011.
| E | ||
| Earthquake updates | ||
| depreciation rules | 136 - Jun 11 | |
| earthquake employment support package | 134 - Apr 11 | |
| earthquake job loss cover | ||
| earthquake support subsidy | 134 - Apr 11, 136 - Jun 11 | |
| lost or destroyed records | ||
| return and payment extensions of time | 135 - May 11 | |
| tax credits | 135 - May 11 | |
| tax relief | ||
| tax treatment of disposal or demolition costs | 134 - Apr 11 | |
| welfare contributions | 136 - Jun 11 | |
| e-Commerce | 131 - Dec 10 | |
| e-File | ||
| adjustments | 65 - Jan 05, 107 - Nov 08 | |
| codes | 74 - Oct 05 | |
| disclosure obligations | 133 - Mar 11 | |
| general information | 66 - Feb 05, 107 - Nov 08 | |
| GST returns | 72 - Aug 05, 109 - Feb 09 | |
| new electronic notices | 125 - Jun 10 | |
| 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, 138 - Aug 11 | |
| Eligible relocation expenses | 122 - Mar 10 | |
| Emissions trading scheme | 120 - Dec 09, 134 - Apr 11 | |
| 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, 135 - May 11 | |
| Employers | 128 - Sept 10 | |
| April threshold change for large employers | 112 - Apr 09 | |
| cashing up annual holidays | 135 - May 11 | |
| 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, 122 - Mar 10 | |
| Employer monthly schedule IR48 (EMS) | see Employer monthly schedule above | |
| employer superannuation contribution tax change | 128 - Sept 10 | |
| employer tax credits (ETC) | 99 - Mar 08, 100 - April 08, 101 - May 08 | |
| Holidays Act changes | 134 - Apr 11 | |
| ir-File | 104 - Aug 08 | |
| large enterprises | 106 - Oct 08 | |
| new employers | 92 - Jun 07 | |
| new image - same return | 67 - Mar 05 | |
| overseas contractors | 66 - Feb 05 | |
| overseas workers | 132 - Feb 11 | |
| overtime meal allowance | 119 - Nov 09 | |
| PAYE registrations | 113 - May 09 | |
| payroll giving | 119 - Nov 09, 121 - Feb 10 | |
| relocation allowance | 119 - Nov 09 | |
| secondary employment | 111 - Apr 09 | |
| sustenance allowance | 119 - Nov 09 | |
| tax tables from 1 April 2009 | 111 - Apr 09 | |
| Errors | ||
| April 2008 | 107 - Nov 08 | |
| Guide 2006 IR3 | 78 - Mar 06 | |
| Extension of time (also see L letter ) | ||
| Annual update of IR9XA | 137 - Jul 11 | |
| 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, 123 - Apr 10, 134 - Apr 11 | |
| late filing penalty - removal of EOT | 55- Mar 04 | |
| regaining a clients extension of time | 125 - Jun 10 | |
| return filing targets | 63 - Nov 04, 66 - Feb 05 | |
| withdrawn | 60 - Aug 04 | |
| Extra pay in a tax year | 132 - Feb 11 | |
| F | ||
| Family assistance (now Working for Families tax credit) | ||
| 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 average market value | 137 - Jul 11 | |
| 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 - Jun 05 | |
| 2009 returns | 119 - Nov 09 | |
| filing performance | 80 - May 06, 121 - Feb 10, 123 - Apr 10, 124 - May 10 | |
| hints and tips | 106 - Oct 08 | |
| Financial transfers | ||
| online financial transfer requests | 121 - Feb 10, 123 - Apr 10 | |
| 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) | ||
| deemed rate | 121 - Feb 10 | |
| disclosure requirements | 103 - Jul 08 | |
| foreign tax credits | 124 - May 10 | |
| new rules | 118 - Oct 09, 120 - Dec 09 | |
| market value | 99 - Mar 08 | |
| transitional issues | 99 - Mar 08 | |
| UK pensions | 133 - Mar 11 | |
| 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 | ||
| change to FBT returns | 120 - Dec 09 | |
| closely held businesses | 112 - Apr 09 | |
| elections - making the right election | 130 - Nov 10 | |
| eligible relocation expenses - claiming tax credit for | 122 - Mar 10 | |
| filing FBT annually threshold change (April 2009) | 112 - Apr 09 | |
| low interest loans | 71 - Jul 05, 121 - Feb 10, 137 - Jul 11 | |
| 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 | |
| rate change | 128 - Sept 10, 134 - Apr 11 | |
| reduction of inserts with FBT returns | 89 - Mar 07 | |
| return types | 60 - Aug 04 | |
| G | ||
| Gift duty | ||
| changes | 139 - Sept 11 | |
| exemptions | 129 - Oct 10 | |
| Goods and services tax | 128 - Sept 10 | |
| accounting for increase to 15% | 127 - Aug 10 | |
| accounting software for 15% rate | 133 - Mar 11 | |
| adjustments | 131 - Dec 10 | |
| 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 - Jun 07, 93 - Aug 07, 95 - Oct 07, 103 - Jul 08 | |
| associated persons and GST | 121 - Feb 10 | |
| Budget 2010 | 129 - Oct 10 | |
| buyer-created tax invoices | 116 - Aug 09 | |
| cancellation over the phone | 55 - Mar 04 | |
| calculating new GST rate | 128 - Sept 10 | |
| changes to e-GST return | 58 - Jun 04, 97 - Dec 07 | |
| changes to GST | 60 - Oct 04, 117 - Sep 09, 129 - Oct 10, 135 - May 11 | |
| changes to GST return | 89 - Mar 07, 96 - Nov 07 | |
| changes to paper return | 94 - Sep 07 | |
| credit and debit notes | 129 - Oct 10 | |
| disputes resolution new rules | 68 - Apr 05 | |
| due dates | 89 - Mar 07 | |
| E-File | 63 - Nov 04 | |
| electronic filing | 80 - May 06 | |
| exported second-hand goods | 119 - Nov 09 | |
| fringe benefits | 134 - Apr 11 | |
| group registrations | 110 - Mar 09 | |
| guides and factsheets | 130 - Nov 10 | |
| hire purchase | 127 - Aug 10 | |
| inbound tour operator facilitation fee | 121 - Feb 10 | |
| input tax deduction for GST | 121 - Feb 10 | |
| land transaction | 133 - Mar 11 | |
| late claims | 128 - Sept 10 | |
| late filing | 68 - Apr 05, 99 - Mar 08, 130 - Nov 10 | |
| 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 | |
| rate change adjustments | 128 - Sept 10 | |
| ratio option elections | 109 - Feb 09 | |
| reassessments - inputs | 117 - Sep 09 | |
| refund transfer requests | 119 - Nov 09 | |
| registrations | 112 - Apr 09, 113- May 09 | |
| rental and hire agreements | 127 - Aug 10 | |
| retirement villages | 132 - Feb 11 | |
| self assessment | 67 - Mar 05 | |
| six monthly filing threshold (April 2009) | 112 - Apr 09 | |
| tax exempt organisations | 139 - Sept 11 | |
| tax invoices - with incorrect rate | 131 - Dec 10 | |
| thresholds 2009 | 117 - Sep 09 | |
| transitional returns | 129 - Oct 10 | |
| time of supply | 127 - Aug 10, 128 - Sept 10 | |
| voluntary registrants | 91 - May 07 | |
| Government consultation | ||
| Making tax easier | 126 - Jul 10 | |
| Guides | ||
| 2010 IR341 tax tables corrections | 115 - Jul 09 | |
| updates | 90 - April 07 | |
| H | ||
| Hidden economy | 131 - Dec 10 | |
| Holiday office hours | 120 - Dec 09 | |
| Honoraria | 119 - Nov 09, 129 - Oct 10 | |
| Horticulture and viticulture industries | 121 - Feb 10 | |
| I | ||
| Imaging | 55 - Mar 04 | |
| Imputation credit account | ||
| adjustments | 123 - Apr 10 | |
| account balances | 55 - Mar 04, 67 - Mar 05, 133 - Mar 11 | |
| 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 | |
| new RWT rates 1 April 2010 | 123 - Apr 10 | |
| Independent earner tax credit (IETC) | 109 - Feb 09, 111 - Apr 09, 131 - Dec 10 | |
| 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 (now 0800 self-service) | 125 - Jun 10 | |
| 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, 120 - Dec 09 | |
| Inland Revenue's website (see website) | ||
| Instalment arrangements | ||
| trialling instalment arrangements via tax agents | 121 - Feb 10, 123 - Apr 10 | |
| Interest | ||
| calculation error | 134 - Apr 11 | |
| interest rate calculations for non-resident companies | 124 - May 10 | |
| interest rate change | 116 - Aug 09 | |
| student loan exemptions | 124 - May 10 | |
| student loan write-offs | 119 - Nov 09 | |
| Interest and dividend information | ||
| foreign investment fund (FIF) | 71 - Jul 05 | |
| information on client | 57 - May 04, 88 - Feb 07 | |
| International service charges | 136 - Jun 11 | |
| International tax | 132 - Feb 11 | |
| Interpretation statements | 131 - Dec 10 | |
| Investment income | 90 - April 07, 94 - Sep 07 | |
| IR3 | 83 - Aug 06 | |
| child support calculations | 121 - Feb 10 | |
| donation refunds | 139 - Sept 11 | |
| guide | 88 - Feb 07 | |
| changes to | 89 - Mar 07 | |
| tax credit claims | 134 - Apr 11 | |
| Working for Families Tax Credits | 121 - Feb 10 | |
|
IR4J |
||
| extra adjustment not needed | 123 - Apr 10 | |
| 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 | |
| non-individuals | 137 - Jul 11 | |
| partnerships | 113 - May 09, 120 - Dec 09 | |
| trusts | 73 - Sep 05, 113 - May 09, 135 - May 11, 136 - Jun 11 | |
| updated IR596 | 58 - Jun 04 |
Date published: 27 Sep 2011
Back to top