Tax Information Bulletin
Tax Information Bulletins (TIBs) contain information about changes to tax-related legislation, proposed legislation, judgements, rulings and other specialist tax topics. Inland Revenue provides the TIB as a service to people with an interest in New Zealand taxation. You can subscribe to receive email notification when each issue is published.
Current issue
Tax Information Bulletin Vol 24 No 04 - May 2012
Binding rulings
- BR Pub 12/01 - 12/03: Deductibility of break fees paid by a landlord to exit early from, or vary the interest rate of, a fixed interest rate loan, or to exit early from a fixed interest rate loan on sale of a rental property
New legislation
-
Order in Council
- Use-of-money interest rates change
Legislation and determinations
- Foreign currency amounts - conversion to New Zealand dollars
Questions we've been asked
- QB 12/03: Income tax - deductibility of expenditure on cattle stops
- QB 12/04: Income tax - deductibility of expenditure on widening or metalling a farm access road or track
- QB 12/05: Income tax - deductibility of expenditure on stock yards
- QB 12/06: Fringe benefit tax - "availability" benefits
Legal decisions - case notes
- Claim must provide clarity as required
- Orders setting aside dispositions of property made under section 348 of the Property Law Act 2007
- Debtor-initiated payments
Download ›
PDF | 425kb | 44 pages
Other issues by volume
Volume 24 | Volume 23 | Volume 22 | Volume 21 | Volume 20 | Volume 19 | Volume 18 | Volume 17 | Volume 16 | Volume 15 | Volume 14 | Volume 13 | Volume 12 | Volume 11 | Volume 10 | Volume 9 | Volume 8 | Volume 7 | Volume 6 | Volume 5 | Volume 4 | Volume 3 | Volume 2 | Volume 1 | Corrections |
TIB index Vol 1 No 1 to Vol 23 No 10 A-E
PDF | 315kb | 47 pages
TIB index Vol 1 No 1 to Vol 23 No 10 F-M
PDF | 264kb | 40 pages
TIB index Vol 1 No 1 to Vol 23 No 10 N-Z
PDF | 263kb | 37 pages
Subscription to Tax Information Bulletin
Here you can subscribe to receive an email notification when when each issue of Tax Information Bulletin is published.
To subscribe, enter your email address and click the OK button.
To remove yourself from the mailing list, change the subscribe option to unsubscribe and click the OK button.
Date published: 05 Oct 2004
Back to top