Interpretation guidelines and interpretation statements: 2004
Download interpretation guidelines and interpretation statements
- Interpretation guidelines discuss the Commissioner's approach to the interpretation of a general area of law where there are also taxation implications. For example, IG009: Employee or independent contractor? assists taxpayers to determine their employment status for tax purposes.
- Interpretation statements set out the Commissioner's view of the taxation laws in relation to a particular set of circumstances in cases when a binding public ruling cannot be issued or is considered to be inappropriate.
The table below lists interpretation guidelines and interpretation statements issued 2004 alphabetically by title.
IS0043 - Income tax treatment of Treaty of Waitangi settlements
Generally the purpose of a Treaty settlement is to provide redress and compensation to Maori claimant groups for wrongs suffered as a result of historical breaches of the Treaty by the Crown.
Date of issue: October 2004
IS0043 - RTF format (442kb | 36 pages)
IS0043 - PDF format (377kb | 36 pages)
IS0060 - Shortfall penalty for gross carelessness
This statement provides a detailed interpretative explanation of the shortfall penalty imposed by the Commissioner under section 141C on taxpayers who are grossly careless in carrying out their tax obligations.
Date of issue: August 2004
IS0060 - RTF format (150kb | 14 pages)
IS0060 - PDF format (254b | 14 pages)
IS3448 - Travel by motor vehicle between home and work - deductibility of expenditure and FBT implications
This item contains guidelines for determining whether travel between home and work is deductible and when travel between home and work will be treated as work-related use (rather than private use or enjoyment) for FBT purposes.
Date of issue: October 2004
IS3448 - RTF format (429kb | 36 pages)
IS3448 - PDF format (336kb | 36 pages)
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Date published: 15 Jun 2007
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