TIB - Volume 12- January 2000 to December 2000
Vol 12 No 7 - July 2000
Items of interest include:
Binding rulings
- Associated persons test - timing in relation to gross income derived from the sale or other disposition of land. Public Ruling - BR Pub 00/05
- Product Ruling - BR Prd 00/05
New legislation
- 1999-2000 deemed rate of return announced for foreign investment fund rules
Questions we've been asked
- Commissions paid to independent financial advisors Income Tax (Withholding Payments) Regulations 1979, Section NC 7 Income Tax Act 1994
Legal decisions - case notes
- Whether work carried out on taxpayer’s gas distribution system was replacement (capital expenditure), or repair (revenue expenditure)
Auckland Gas Limited v CIR - Whether sale of disputant’s land involved the sale of a going concern
TRA Number 040/99. Decision Number 15/2000
Regular Features
- Due dates reminder
- Publications available from Inland Revenue
- Your chance to comment on draft taxation items before they are finalised
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Other issues this year
Vol 12 No 12 - December 2000
Vol 12 No 11 - November 2000
Vol 12 No 10 - October 2000 - Appendix
Vol 12 No 10 - October 2000
Vol 12 No 9 - September 2000
Vol 12 No 8 - August 2000
Vol 12 No 6 - June 2000
Vol 12 No 5 - May 2000
Vol 12 No 4 - April 2000
Vol 12 No 3 - March 2000
Vol 12 No 2 - February 2000
Vol 12 No 1 - January 2000
Vol 12 No 1 - January 2000 - Appendix
Date published: 14 Dec 2004
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