Public rulings: Public rulings 1999
Download public rulings for 1999
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.
Local authority rates apportionments on property transactions - goods and services tax treatment
This ruling discusses the GST treatment of local authority rates apportionments on property transactions.
Ruling applies from: 18 November 1999 to 31 March 2003.
Current status: Reissued as BR Pub 10/10 - 10/13
BR Pub 99/08 - RTF format (63kb | 6 pages)
BR Pub 99/08 - PDF format (48kb | 6 pages)
Debt forgiveness in consideration of natural love and affection
This ruling discusses debt forgiveness in consideration of natural love and affection.
Ruling applies from: 1 April 1997 to 19 May 1999.
Current status: No reissue
BR Pub 99/07 - RTF format (170kb | 15 pages)
BR Pub 99/07 - PDF format (85kb | 15 pages)
Car parks provided by employers - fringe benefit tax exemption
This ruling discusses the FBT exemption on car parks provided by employers.
Ruling applies from: 1 November 1999 to 31 March 2002.
Current status: Expired 31/03/05 (reissue on hold pending policy considerations)
BR Pub 99/06 - RTF format (71kb | 8 pages)
BR Pub 99/06 - PDF format (56kb | 8 pages)
Frequent flyer schemes promoted by credit card companies - fringe benefit tax liability
This ruling discusses teh FBT liability of frequent flyer schemes promoted by credit card companies.
Ruling applies from: 26 July 1999 to 31 July 2002.
Current status: Incorporated in BR Pub 04/05, and BR Pub 09/07
BR Pub 99/05 - RTF format (66kb | 8 pages)
BR Pub 99/05 - PDF format (53kb | 8 pages)
Land sales - whether income tax exemptions for farm land apply to non-natural persons
This ruling is essentially the same as public ruling BR Pub 96/8. It discusses income tax exemptions for non-natural persons on sales of farm land.
Ruling applies from: 1 June 1999 to 31 May 2004.
Current status: Reissued as BR Pub 04/04
BR Pub 99/04 - RTF format (47kb | 4 pages)
BR Pub 99/04 - PDF format (32kb | 3 pages)
Licensed premises' operators and entertainment expenditure
This ruling is essentially the same as public ruling BR Pub 96/5. It discusses deductibility of entertainment expenditure for licensed premises operators.
Ruling applies from: 1 April 1999 to 31 March 2004.
Current status: Reissued as BR Pub 04/02
BR Pub 99/03 - RTF format (89kb | 7 pages)
BR Pub 99/03 - PDF format (51kb | 7 pages)
Subsidised transport provided by employers to employees - value for fringe benefit tax purposes
This ruling is essentially the same as public ruling BR Pub 96/5. It discusses deductibility of entertainment expenditurefor licensed premises operators.
Ruling applies from: 1 July 1999 to 30 June 2002.
Current status: Reissued as BR Pub 02/01
BR Pub 99/02 - RTF format (94kb | 12 pages)
BR Pub 99/02 - PDF format (71kb | 12 pages)
Tertiary student association fees
This ruling is essentially the same as public ruling BR Pub 95/8. It discusses taxation of teritary student association fees.
Ruling applies from: 1 April 1999 to 31 March 2002.
Current status: Reissued as BR Pub 05/11
BR Pub 99/01 - RTF format (69kb | 6 pages)
BR Pub 99/01 - PDF format (52kb | 6 pages)
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Date published: 05 Dec 2006
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