Product rulings: Product rulings 2008
Download product rulings for 2008
We issue product rulings only if both the following conditions are met:
- it is not feasible to seek a private ruling on the arrangement (this is generally because the identities of the other parties may not be known); and
- the characteristics of the taxpayers who may enter into the arrangement do not affect the content of the ruling.
Product rulings are issued by the Office of the Chief Tax Counsel (OCTC) business group of Inland Revenue. If you have any inquiries about product rulings:
- see A guide to binding rulings (IR715)
- contact us
The table below lists product rulings issued by year and number (BR Prd), with a brief description of the subject matter (earlier years will progressively be added) .
Caution should be exercised when looking at these product rulings:
- product rulings apply only to the arrangement specified in the ruling; a general similarity to an arrangement will not necessarily lead to the same tax result
- rulings generally expire after 3 years
- the table below does not indicate whether a ruling has expired (the expiry date of a ruling is set out in the text under the heading "The period for which this Ruling applies")
- occasionally, a ruling is withdrawn for one reason or another before its expiry date; the table below indicates that a ruling has been withdrawn only if the ruling would presently be current had it not been withdrawn.
How the Income Tax Act 2004 applies to the leasing of thoroughbred breeds of horse by New Zealand Bloodstock Leasing Limited
Applicant: New Zealand Bloodstock Leasing Limited
This ruling covers the leasing of a thoroughbred breed of horse by New Zealand Bloodstock Leasing Limited to customers for use in breeding bloodstock progeny.
Ruling applies from: 5 December 2007 to 5 December 2012
BR Prd 08/04 - RTF format (99 kb | 6 pages)
BR Prd 08/04 - PDF format (84 kb | 6 pages)
How the Goods and Services Tax Act 1985 applies to the development of software and provision of network services by Capital Market Solutions NZ Ltd
Applicant: Capital Market Solutions NZ Limited
This ruling deals with the supply of services relating to the development and maintenance of NOVA software and provision of network services by Capital Market Solutions to its New Zealand customers.
Ruling applies from: 1 March 2008 to 31 October 2011
BR Prd 08/03 - RTF format (209kb | 9 pages)
BR Prd 08/03 - PDF format (71kb | 9 pages)
How the Income Tax Act 2007 applies to the purchase and lease back of livestock by StockCo Ltd
Applicant: StockCo Limited
This ruling deals with the purchase and lease back of "specified or high-priced livestock" by StockCo Ltd for the purposes of the Income Tax Act 2007.
Ruling applies from: 1 April 2008 to 31 March 2011
BR Prd 08/02 - RTF format (141kb | 8 pages)
BR Prd 08/02 - PDF format (89kb | 8 pages)
How the tax law applies to the engagement of delivery drivers by Restaurant Brands Ltd
Applicant: Restaurant Brands Limited
This ruling deals with the engagement of delivery drivers by Restaurant Brands Limited for the purposes of the Income Tax Acts 2004 and 2007 and the GST Act 1985.
Ruling applies from: 26 October 2006 to 26 October 2009
BR Prd 08/01 - RTF format (122kb | 8 pages)
BR Prd 08/01 - PDF format (137kb | 8 pages)
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Date published: 06 Jun 2008
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