TIB - Volume 22 - 2010
Tax Information Bulletin Vol 22 No 1 - February 2010
Binding rulings
- Public ruling BR Pub 09/08: "Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes
- Public rulings BR Pub 09/09: Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan; and, BR Pub 09/10: Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan
New legislation
Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009
- Resident withholding tax rates on interest income
- Portfolio investment entity tax rates
- Retirement scheme contribution tax rates
- Tax treatment of extra pays
- New secondary tax code
- Income tax treatment of PFSI forestry
- Timing of allocation of beneficiary income
- Portfolio listed companies - extension of time for listing on a recognised exchange
- Taxation of outbound dividends
- Tax treatment of New Zealand superannuation and the veteran's pension payable overseas
- Tax recovery arrangements
- Electronic communications
- Personal tax summaries
- Correction of minor errors in subsequent returns
- GST treatment of waste disposal levy payment
- GST on facilitation services
Remedial matters
- Research and development deductions and GAAP
- Cost of timber
- Amendments to the life insurance taxation rules
- Attribution rule
- Amendments to the rewritten portfolio investment entity rules
- Payroll giving remedials
- Resident withholding tax and intermediaries or agents
- Binding rulings on the Income Tax Act 1994 and 2004
- Making the requirement to pay tax in dispute a non-disputable decision
- Definition of "associated persons" in the GST Act, and charitable bodies
- Gifts of money by company
Miscellaneous technical amendments
- Interpretation of tax treaties
- Exclusion from attribution for telecommunications income of a CFC
- Definition of "relative"
- RWT on taxable Māori authority distributions
- Rewrite amendments
Orders in Council
- FBT rate for low-interest loans lowered
- Minimum family tax credit income amount increased
- Student loan scheme repayment threshold for the 2010-11 tax year
Legislation and determinations
- Corrected foreign currency amounts - conversion to New Zealand dollars
Legal decisions - case notes
- Correction to summary of Supreme Court ruling on "Trinity"
- Tax on MSD benefit disallowed
- GST payable on airport development levy
- Commissioner not restrained from advertising liquidation proceedings
- GST refunds and section 46 of the Goods and Services Tax Act 1985
- Judge not disqualified from hearing application to set aside his earlier judgment
Questions we've been asked
- QB 10/01: Reimbursing shareholder-employees for motor vehicle expenses and the use of the Commissioner's mileage rate
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Other issues this year
Tax Information Bulletin Vol 22 No 11 - December 2010
Tax Information Bulletin Vol 22 No 10 - November 2010
Tax Information Bulletin Vol 22 No 9 - October 2010
Tax Information Bulletin Vol 22 No 8 - September 2010
Tax Information Bulletin Vol 22 No 7 - August 2010
Tax Information Bulletin Vol 22 No 6 - July 2010
Tax Information Bulletin Vol 22 No 5 - June 2010
Tax Information Bulletin Vol 22 No 4 - May 2010
Tax Information Bulletin Vol 22 No 3 - April 2010
Tax Information Bulletin Vol 22 No 2 - March 2010
Date published: 01 Feb 2010
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