Public rulings: Public rulings 1998
Download public rulings for 1998
Inland Revenue issues public rulings to give an interpretation on how a tax law applies to taxpayers and arrangements. These rulings set out our view of specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.
If you calculate your tax liability according to an applicable public binding ruling, Inland Revenue must assess your tax according to that ruling. A public ruling applies only to the particular taxation law and arrangement set out in the ruling and only for a specified period. If there is any material difference between the facts in the ruling and a taxpayer's actual arrangement, the ruling does not apply.
Public rulings are issued by the Office of the Chief Tax Counsel. If you have any inquiries about public rulings, please contact Technical Services.
The list below has all the public rulings for the year you have selected.
Trading stock - tax treatment of disposals
This ruling discusses the tax treatment of disposals of trading stock.
Ruling applies from: 1 February 1999 to 31 March 2002.
Reissued as: Reissued as: BR Pub 04/06
BR Pub 98/08 - RTF format (117kb | 15 pages)
BR Pub 98/08 - PDF format (93kb | 15 pages)
Easements - deductibility of the costs of preparation, stamping, and registration
This ruling discusses deductibility of the costs of preparation, stamping and registration of easements.
Ruling applies from: 1 January 1999 to 31 March 2002.
Reissued as: Reissued as: Interpretation statement ISXPB0006
BR Pub 98/07 - RTF format (82kb | 8 pages)
BR Pub 98/07 - PDF format (59kb | 8 pages)
Netherlands social security pensions - taxation when the recipient is a New Zealand resident
This ruling discusses taxation of Netherlands social security pensions when the recipient is a New Zealander.
Ruling applies from: 1 December 1998 to 30 November 2001.
Reissued as: Reissued as: BR Pub 07/10
BR Pub 98/06 - RTF format (51kb | 5 pages)
BR Pub 98/06 - PDF format (38kb | 5 pages)
Forestry rights - secondhand goods GST input tax deduction
This ruling is essentially the same as public ruling BR Pub 95/3. It discusses GST input tax deductions on forestry rights as secondhand goods.
Ruling applies from: 1 October 1998 to 30 September 2001.
Reissued as: Reissued as: BR Pub 07/01
BR Pub 98/05 - RTF format (63kb | 6 pages)
BR Pub 98/05 - PDF format (44kb | 6 pages)
Year 2000 expenditure - income tax deductibility
This ruling discusses the income tax deductibility of Year 2000 expenditure.
Ruling applies from: 1 November 1998 to 31 October 2001.
Reissued as: No reissue
BR Pub 98/04 - RTF format (366kb | 35 pages)
BR Pub 98/04 - PDF format (168kb | 35 pages)
Domestic air travel - zero-rating for GST purposes
This ruling discusses the GST treatment of domestic air travel.
Ruling applies from: 1 July 1998 to 30 June 2001.
Reissued as: No reissue
BR Pub 98/03 - RTF format (131kb | 18 pages)
BR Pub 98/03 - PDF format (95kb | 18 pages)
Payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings - assessability
This ruling discusses the assessability of payments awarded for humiliation, loss of dignity and injury to feelings.
Ruling applies from: 1 April 1998 to 31 March 2001.
Reissued as: Reissued as: BR Pub 05/12
BR Pub 98/02 - RTF format (81kb | 10 pages)
BR Pub 98/02 - PDF format (67kb | 10 pages)
"Transitional capital amount" - definition
This ruling is essentiallly the same as public ruling BR Pub 96/6. It defines transitional capital amount.
Ruling applies from: 1 April 1998 to 31 March 2001.
Reissued as: Reissued as: BR Pub 06/04
BR Pub 98/01 - RTF format (48kb | 4 pages)
BR Pub 98/01 - PDF format (41kb | 4 pages)
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Date published: 05 Dec 2006
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