Public rulings 1998
Trading stock - tax treatment of disposals
Ruling Number: BR Pub 98/08
This ruling discusses the tax treatment of disposals of trading stock.
Ruling applies from: 1 February 1999 to 31 March 2002.
BR Pub 98/08 - RTF format (117kb | 15 pages)
BR Pub 98/08 - PDF format (93kb | 15 pages)
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Other rulings this year
- BR Pub 98/01 - "Transitional capital amount" - definition
- BR Pub 98/02 - Payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings - assessability
- BR Pub 98/03 - Domestic air travel - zero-rating for GST purposes
- BR Pub 98/04 - Year 2000 expenditure - income tax deductibility
- BR Pub 98/05 - Forestry rights - secondhand goods GST input tax deduction
- BR Pub 98/06 - Netherlands social security pensions - taxation when the recipient is a New Zealand resident
- BR Pub 98/07 - Easements - deductibility of the costs of preparation, stamping, and registration
Date published: 05 Dec 2006
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