TIB - Volume 12- January 2000 to December 2000
Vol 12 No 8 - August 2000
Items of interest include:
Binding rulings
- Advertising space and advertising time supplied to non-residents - GST treatment
Public Ruling - BR Pub 00/06 - Debt factoring arrangements and GST
Public Ruling - BR Pub 00/07 - Product Ruling - BR Prd 00/06
Questions we've been asked
- Website expenditure - deductibility Section BD 2, Income Tax Act 1994 - Allowable deductions
- Real estate sale and purchase - GST apportionments of income and expenditure Section 2(1), Goods and Services Tax Act 1985 - definition of “consideration”
Legal decisions - case notes
- GST treatment of sums received by taxpayer from parent company under warranty agreement
CIR v Suzuki New Zealand Limited
Regular features
- Due dates reminder
- 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 7 - July 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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