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Industry guidelines forms and guides
| Title and summary | Number |
Industry guidelines for winemakers for income tax purposesThe Income Tax Act 1994 sets out the rules for the valuation of trading stock at balance date.Trading stock held at balance date for wineries will include stock in the process of fermenting, maturing wines and wines held for sale. This guide explains these rules. |
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Industry guidelines for general insurance reserving for income tax purposesThese industry guidelines set out the approach taken by Inland Revenue Corporates, Insurance Sector, to the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance. |
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Private operatorsThis guide helps self-employed sex workers meet their tax obligations and find out about their entitlements. |
IR296 |
