Public rulings: Public rulings 2000
Download public rulings for 2000
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.
Lease surrender payments received by a landlord - income tax treatment
The issue dealt with in this ruling was covered by Public Rulings BR Pub 97/1 and 97/1A. It has been amended to allow for an exception where the surrender of the lease constitutes the surrender of a significant structural asset of the landlord's business.
Ruling applies from: 1 April 2000 to 31 March 2005.
Reissued as: Reissued as: BR Pub 09/06
BR Pub 00/12 - RTF format (116kb | 16 pages)
BR Pub 00/12 - PDF format (81kb | 15 pages)
Directors' fees and GST
This ruling discusses the GST liability on fees paid to company directors.
Ruling applies from: 26 October 2000 to 31 March 2005.
Reissued as: Reissued as: BR Pub 05/13
BR Pub 00/11 - RTF format (126kb | 12 pages)
BR Pub 00/11 - PDF format (72kb | 12 pages)
"Cost price of the motor vehicle" - meaning the term for fringe benefit tax (FBT) purposes
This ruling defines the meaning of cost price of a motor vehicle for FBT purposes.
Ruling applies from: 1 April 2000 to 31 March 2005.
Reissued as: Reissued as: BR Pub 03/06
BR Pub 00/10 - RTF format (128kb | 17 pages)
BR Pub 00/10 - PDF format (90kb | 17 pages)
Directors' fees and GST
This ruling discusses the GST liability on fees paid to company directors.
Ruling applies from: Withdrawn
Reissued as: Reissued as: BR Pub 00/11
BR Pub 00/09 - RTF format (118kb | 12 pages)
BR Pub 00/09 - PDF format (72kb | 12 pages)
Charitable organisations and fringe benefit tax (FBT)
This ruling is essentially the same as public ruling BR Pub 97/6. It disucsses the FBT liability of charitable organisations.
Ruling applies from: 1 July 1999 to 30 June 2004.
Reissued as: Reissued as: BR Pub 09/03
BR Pub 00/08 - RTF format (72kb | 10 pages)
BR Pub 00/08 - PDF format (58kb | 11 pages)
Debt factoring arrangements and GST
This ruling discusses the GST liability on devt factoring arrangements.
Ruling applies from: 1 August 2000 to 31 July 2005.
Reissued as: Reissued as: BR Pub 06/01
BR Pub 00/07 - RTF format (130kb | 12 pages)
BR Pub 00/07 - PDF format (77kb | 12 pages)
Advertising space and advertising time supplied to non-residents - GST treatment
This ruling is essentially the same as public ruling BR Pub 96/10. It discusses the GST treatment of advertising space and advertising time supplied by non-residents.
Ruling applies from: 1 December 1999 to 30 November 2004.
Reissued as: Reissued as: BR Pub 03/03
BR Pub 00/06 - RTF format (89kb | 11 pages)
BR Pub 00/06 - PDF format (58kb | 10 pages)
Associated persons test - timing in relation to gross income derived from the sale or other disposition of land
This ruling discusses the timing of the associated persons test for gross income derived from sale or other disposition of land.
Ruling applies from: 1 July 2000 to 30 June 2003.
Reissued as: Reissued as: BR Pub 03/05
BR Pub 00/05 - RTF format (105kb | 10 pages)
BR Pub 00/05 - PDF format (58kb | 10 pages)
Supplies paid for in foreign currency - GST treatment
This ruling is essentially the same as public ruling BR Pub 95/12. It discusses the GST treatment of supplies paid for in foreign currency.
Ruling applies from: 1 March 1999 to 29 February 2004.
Reissued as: Reissued as: BR Pub 04/01
BR Pub 00/04 - RTF format (64kb | 8 pages)
BR Pub 00/04 - PDF format (47kb | 7 pages)
Bad debts - writing off debts as bad for GST and income tax purposes
This ruling is essentially the same as public ruling BR Pub 96/3A. It sets out the tests to apply in deciding whether or not a debt is "bad" and what is sufficient "writing-off" for GST and income tax purposes.
Ruling applies from: 1 April 1999 to 31 March 2004.
Reissued as: Reissued as: BR Pub 05/01
BR Pub 00/03 - RTF format (192kb | 23 pages)
BR Pub 00/03 - PDF format (118kb | 23 pages)
Discounts enjoyed by life agents and their families on life policy premiums - fringe benefit tax implications
The issue dealt with by this ruling was covered in public ruling BR Pub 96/9A. It also dealt with the taxation of commissions received by life agents on their own policies and on family policies. These arrangements are now the subject of 2 separate rulings, with taxation of commissions being covered in BR Pub 00/01. A single commentary accompanies both rulings.
Ruling applies from: 1 January 2000 to 31 December 2004.
Reissued as: Under review
BR Pub 00/02 - RTF format (94kb | 13 pages)
BR Pub 00/02 - PDF format (77kb | 13 pages)
Commissions received by life agents on own policies and family policies - income tax implications
The issue dealt with by this ruling was covered in public ruling BR Pub 96/9A. It also dealt with fringe benefit implications arising from discounted life insurance premiums. The arrangements are now the subject of 2 separate rulings, witht he FBT issues covered in BR Pub 00/02. A single commentary accompanies both rulings.
Ruling applies from: 1 January 2000 to 31 December 2004.
Reissued as: Under review
BR Pub 00/01 - RTF format (92kb | 13 pages)
BR Pub 00/01 - PDF format (77kb | 13 pages)
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Date published: 05 Dec 2006
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