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TIB - Volume 18 - 2006

Tax Information Bulletin Vol 18 No 7 - August 2006

Items of interest include:

This month's opportunity for you to comment

Binding rulings

  • Public ruling - BR Pub 06/04
  • Public ruling - BR Pub 06/05
  • Public ruling - BR Pub 06/06

New legislation

Orders in Council

  • Payroll subsidy rate set by regulation
  • Forests (Payment of Money) Order 2006
  • Correction
    FBT-Tax value of vehicle under different balance date scenario

Legislation and determinations

  • Provisional depreciation determination PROV13
  • Provisional depreciation determination PROV14
  • Provisional depreciation determination PROV15
  • Provisional depreciation determination PROV16

Questions we've been asked

  • Exemption from gift duty for dispositions of property made by or under an order of the court: section 75A(5) Estate and Gift Duties Act 1968

Interpretation statement

  • Income tax treatment of New Zealand patents

Legal decisions - case notes

  • GST paid on deposit
  • TRA No. 018/05, Decision No. 8/2006

Regular features

  • Due dates reminder
  • Your chance to comment on draft taxation items before they are finalised
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Date published: 09 Aug 2006

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