Agents Answers
AGENTS Answers index J - Q
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 - 157 from the period November 2002 to May 2013.
| J | ||
| Job Support Scheme (9 day fortnight) | ||
| new initiative | 113 - May 09 | |
| change to Job Support Scheme | 114 - Jun 09 | |
| K | ||
| Key officeholders | 137 - Jul 11, 145 - Apr 12 | |
| KiwiSaver | 134 - Apr 11, 148 - Jul 12 | |
| 1 April 2009 changes | 109 - Feb 09, 111 - Apr 09 | |
| amendments |
129 -Oct 10 |
|
| cashing up |
151 - Oct 12 |
|
| changes |
153 - Dec 12 |
|
| compulsory employer contributions (CEC) | 100 - Apr 08, 114 - Jun 09 | |
| contribution holiday | 134 - Apr 11 | |
| employees exempt from automatic enrolment | 109 - Feb 09 | |
| employer tax credits (ETC) | 99 - Mar 08, 100 - Apr 08, 101 - May 08, 110 - Mar 09 | |
| publications |
128 - Sept 10 |
|
| questions we've been asked | 100 - Apr 08 | |
| update | 71 - Jul 05, 85 - Oct 06, 90 - Apr 07, 91 - May 07, 96 - Nov 07, 98 - Feb 08, 99 - Mar 08, 100 - Apr 08, 137 - Jul 11 | |
| L | ||
| Language line | 78 - Mar 06 | |
| LAQCs | see Loss attributing qualifying companies | |
| clarifying qualifying companies and LAQCs | 116 - Aug 09 | |
| Large enterprises | ||
| contact details | 139 - Sept 11, 156 - Apr 13 | |
| online service access | 136 - Jun 11 | |
| request for "D" list status | 109 - Feb 09 | |
| Legislation | ||
| 1 October 2008 tax rate changes | 104 - Aug 08 | |
| effective dates | 100 - Apr 08 | |
| flooding assistance | 56 - Apr 04 | |
| increase in IETC for 2010 | 115 - Jul 09 | |
| GST and associated persons | 121 - Feb 10 | |
| Income Tax Act 2004 | 69 - May 05 | |
| July 2008 Bill | 105 - Sep 08 | |
| personal tax cuts | 115 - Jul 09 | |
| Taxation (Tax Administration and Remedial Matters) Act 2011 | 140 - Oct 11 | |
| Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 | 153 - Dec 12 | |
| Less Taxing Tax | ||
| amendments to penalties | 99 - Mar 08 | |
| requesting remission of penalties or interest | 59 - Jul 04 | |
| shortfall penalty reductions | 65 - Jan 05 | |
| voluntary disclosure penalty reductions | 98- Feb 08 | |
| Limited partnerships | ||
| registration | 134 - Apr 11 | |
| Linking/delinking | see Client linking and delinking | |
| authority to act | 117 - Sep 09 | |
| extension of time (EOT) | 117 - Sep 09, 121 - Feb 10 | |
| linking to agency | 148 - Jul 12 | |
| List maintenance | 137 - Jul 11 | |
| Liquidation | ||
| dividend payments | 60 - Aug 04 | |
| Livestock valuations | see Farming income | |
| L letter | 117 - Sep 09, 118 - Oct 09, 129 -Oct 10 | |
| availability | 60 - Aug 04, 65 - Jan 05, 72 - Aug 05, 76 - Dec 05, 83 - Aug 06, 87 - Dec 06, 93- Aug 07, 97- Dec 07, 104 - Aug 08, 108 - Dec 08, 119 - Nov 09, 132 - Feb 11, 143 - Feb 12 | |
| meeting filing requirements | 138 - Aug 11 | |
| Look at Account information service | ||
| look - link - do | 76 - Dec 05, 77 - Feb 06, 78 - Mar 06, 79 - Apr 06, 80 - May 06 | |
| qualifying company status | 79 - Apr 06, 88 - Feb 07 | |
| security | 63 - Nov 04, 65 - Jan 05, 77 - Feb 06 | |
| Look-through company | 133 - Mar 11, 138 - Aug 11, 149 - Aug 12 | |
| election form | 150 - Sept 12 | |
| errors | 145 - Apr 12 | |
| rental properties | 150 - Sept 12 | |
| transition | 150 - Sept 12 | |
| interest deductibility | 143 - Feb 12 | |
| Loss attributing qualifying companies (LAQCs) | 133 - Mar 11 | |
| applying for LAQC status | 122 - Mar 10 | |
| clarifying qualifying companies and LAQCs | 116 - Aug 09 | |
| selling homes to generate tax deductions | 100 - Apr 08 | |
| Losses | ||
| and payment of income tax liabilities |
128 - Sept 10 |
|
| claimed as a bad debt from finance company investments | 102 - Jun 08 | |
| from portfolio investment entities (PIEs) | 123 - Apr 10 | |
| M | ||
| Major tax bill passed | 119 - Nov 09 | |
| Manage account access | 117 - Sep 09 | |
| Maori authorities | ||
| elections | 67 - Mar 05 | |
| new tax type | 58 - Jun 04 | |
| taxation of Maori organisations | 56 - Apr 04 | |
| rate reduced | 133 - Mar 11 | |
| Mileage rates | ||
| 2010 review of rates | 126 - Jul 10 | |
| 2011 amended rates | 136 - Jun 11 | |
| 2012 rates | 151 - Oct 12 | |
| N | ||
| National standard costs | 55 - Mar 04 | |
| Nelson flooding | 143 - Feb 12 | |
| New legislation | see Legislation | |
| Newsletters | ||
| Business Tax Update | 120 - Dec 09 | |
| email alert and email addresses | 141 - Nov 11 | |
| Non-disclosure rules | ||
| changes | 119 - Nov 09 | |
| Non-resident companies | ||
| interest calculations | 124 - May 10 | |
| interest calculations - error | 145 - Apr 12, 156 - Apr 13 | |
| Non-resident contractors | ||
| certificate of exemption | 68 - Apr 05 | |
| Non-residents | 110 - Mar 09 | |
| Non-resident seasonal workers | 133 - Mar 11 | |
| Non-resident withholding tax | 135 - May 11 | |
| franchise fees paid offshore | 62 - Oct 04 | |
| Non-standard balance dates | ||
| for horse breeders | 122 - Mar 10 | |
| O | ||
| Offshore income - undeclared | 125 - Jun 10 | |
| Online services | 134 - Apr 11, 151 - Oct 12 | |
| about how to subscribe to Notify me e-newsletter for student loans | 115 - Jul 09 | |
| B2B service | 136 - June 11 | |
| Large Enterprises | 136 - June 11 | |
| online financial transfer requests | 121 - Feb 10, 123 - Apr 10, 132 - Feb 11 | |
| register to get newsletters online | 115 - Jul 09 | |
| registering for | 134 - Apr 11, 145 - Apr 12 | |
| send and receive mail |
129 -Oct 10 |
|
| tool for business | 115 - Jul 09, 119 - Nov 09 | |
| We've gone mobile | 148 - Jul 12 | |
| who can be owners | 130 - Nov 10 | |
| publications about | 132 - Feb 11 | |
| secure mail | 144 - Mar 12 | |
| Online tax options | ||
| instalment arrangements | 121 - Feb 10, 123 - Apr 10 | |
| ir-File | 74 - Oct 05, 111 - Apr 09 | |
| password | 72 - Aug 05 | |
| online services available | 65 - Jan 05, 69 - May 05, 70 - Jun 05, 79 - Apr 06, 83 - Aug 06, 97- Dec 07, 99 - Mar 08, 100 - Apr 08, 104 - Aug 08, 104 - Aug 08, 105 - Sep 08, 106 - Oct 08, 109 - Feb 09, 117 - Sep 09, 118 - Oct 09 | |
| Operational statement | 60 - Aug 04, 115 - Jul 09 | |
| Outstanding returns | 127 - Aug 10 | |
| Overseas income | 115 - Jul 09 | |
| currency rates | 137 - Jul 11 | |
| franchise fees paid offshore | 62 - Oct 04 | |
| provisional tax | 95- Oct 07 | |
| rental income | 65 - Jan 05 | |
| transitional tax | 95- Oct 07 | |
| Overtime meal allowance | 119 - Nov 09 | |
| P | ||
| Paid parental leave | ||
| changes | 64 - Dec 04, 139 - Sept 11, 151 - Oct 12 | |
| Partnerships | ||
| changes | 63 - Nov 04 | |
| tax changes | 101 - May 08 | |
| PAYE (also see Employers) | ||
| 2010 IR341 tax tables correction | 115 - Jul 09 | |
| calculating | 89 - Mar 07 | |
| intermediary | 80 - May 06, 85 - Oct 06 | |
| payroll giving | 119 - Nov 09 | |
| tables | 122 - Mar 10, 156 - Apr 13 | |
| Payments (also see Debt) | ||
| arrangements | 127 - Aug 10 | |
| arrangements for end-of-year tax | 57 - May 04 | |
| changes to payment slips | 57 - May 04, 89 - Mar 07 | |
| electronic | 102 - Jun 08, 107 - Nov 08, 117 - Sep 09 | |
| Inland Revenue bank a/c number | 62 - Oct 04 | |
| instalment due dates for tax and student loan | 116 - Aug 09 | |
| IR901CL | 61 - Sep 04, 63 - Nov 04 | |
| missed payments | 146 - May 12, 157 - May 13 | |
| options | 120 - Dec 09, 157 - May 13 | |
| received on time policy | 60 - Aug 04 | |
| using a credit or debit card | 127 - Aug 10 | |
| Payroll giving | 121 - Feb 10, 132 - Feb 11 | |
| Peak season | 149 - Aug 12 | |
| Penalties (also see Less Taxing Tax) | 149 - Aug 12 | |
| amendments | 99 - Mar 08 | |
| EMS non-payment | 105 - Sep 08, 106 - Oct 08, 107 - Nov 08 | |
| grace period | 99 - Mar 08 | |
| non-payment penalties | 121 - Feb 10 | |
| requesting remission | 59 - Jul 04 | |
| shortfall penalties | 99 - Mar 08, 153 - Dec 12 | |
| voluntary disclosure penalty reductions | 98 - Feb 08 | |
| Personal tax summary (PTS) | 115 - Jul 09 | |
| available online | 146 - May 12 | |
| calculator | 81 - Jun 06, 92 - Jun 07 | |
| converting PTS clients to IR3 filers | 148 - Jul 12 | |
| E-File service | 117 - Sep 09 | |
| requesting and confirming | 81 - Jun 06, 104 - Aug 08 | |
| requests for student loan borrowers | 124 - May 10 | |
| time bars on issuing PTS | 127 - Aug 10 | |
| when to file | 149 - Aug 12 | |
| who needs one | 92 - Jun 07 | |
| Phone services | ||
| getting the best from this service | 127 - Aug 10 | |
| new 0800 features | 121 - Feb 10 | |
| voice ID service | 140 - Oct 11 | |
| PIN | 135 - May 11 | |
| PIEs | see Portfolio investment entities | |
| PIRs | see Prescribed investor rates | |
| Portfolio investment entities (PIEs) | 99 - Mar 08, 123 - Apr 10, 125 - Jun 10 | |
| allocated income and tax treatment | 105 - Sep 08 | |
| changes | 146 - May 12 | |
| foreign investment funds (FIFs) | 99 - Mar 08, 103 - Jul 08 | |
| information on the website | 106 - Oct 08 | |
| remedial changes | 120 - Dec 09 | |
| repeal of withdrawal fund tax |
131 - Dec 10 |
|
| Portable New Zealand Superannuation | 136 - Jun 11 | |
| Postal standards | 105 - Sep 08 | |
| Prescribed investor rates (PIRs) | 99 - Mar 08 | |
| Projects | ||
| call recording | 56 - Apr 04, 59 - Jul 04 | |
| requesting and confirming | 58 - Jun 04, 65 - Jan 05 | |
| tax agent strategic project | 59 - Jul 04 | |
| Property tax | 127 - Aug 10 | |
| Provisional tax | ||
| aligning with GST | 84 - Sep 06, 85 - Oct 06, 88 - Feb 07, 91 - May 07, 92 - Jun 07, 93 - Aug 07, 95 - Oct 07, 98 - Feb 08, 103 - Jul 08 | |
| Budget 2010 |
128 - Sept 10 |
|
| due dates | 77 - Feb 06, 81 - Jun 06, 100 - Apr 08, 113 - May 09 | |
| estimates | 60 - Aug 04, 110 - Mar 09 | |
| first instalment | 70 - Jun 05 | |
| interim payments due | 104 - Aug 08 | |
| new calculation for 2011 tax year | 124 - May 10 | |
| options and elections | 55 - Mar 04, 99 - Mar 08, 106 - Oct 08, 107 - Nov 08, 122 - Mar 10 | |
| overseas investment | 95 - Oct 07 | |
| paying | 150 - Sept 12, 157 - May 13 | |
| reducing provisional tax payments | 112 - Apr 09 | |
| reducing provisional tax use-of-money-interest (UOMI) | 112 - Apr 09 | |
| reports | 89 - Mar 07 | |
| Public Information Bulletins | 133 - Mar 11 | |
| Publications | 127 - Aug 10, 136 - Jun 11, 147 - Jun 12 | |
| business guides moving online | 116 - Aug 09 | |
| Depreciation guide (IR260) | 57 - May 04 | |
| disputes products | 71 - Jul 05 | |
| INFOexpress calling aid (IR358) | 113 - May 09, 114 - Jun 09 | |
| IRD number application - non-individual (IR596) | 58 - Jun 04 | |
| new terms | 116 - Aug 09 | |
| out of date | 55 - Mar 04 | |
| Tax agents' guide to using INFOexpress (IR355) | 113 - May 09 | |
| Public consultation | 144 - Mar 12 | |
| Public rulings | ||
| Pub 09/09 Deductibility of break fee by landlord to exit early from a fixed interest rate loan | 122 - Mar 10 | |
| Pub 09/10 Deductibility of break fee by landlord to vary the interest rate of an existing fixed interest rate loan | 122 - Mar 10 | |
| Q | ||
| Qualifying companies | ||
| election for QC status | 133 - Mar 11 | |
| reforms | 132 - Feb 11 | |
| Questions we've been asked | ||
| accommodation allowances - tax treatment | 155 - Mar 13 | |
| GST treatment of futures contracts | 126 - Jul 10 | |
| KiwiSaver | 100 - Apr 08 | |
| QB 09/01 - Treaty payments | 113 - May 09 | |
| valuing motor vehicles for FBT | 126 - Jul 10 |
Date published: 09 May 2013
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