Public rulings: Public rulings 2001
Download public rulings for 2001
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.
Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings
This ruling replaces Public Ruling BR Pub 98/2. It clarifies our approach to out of court settlements where there is come doubt about the amount attributed to humiliation, loss of dignity, or injury to feelings.
Ruling applies from: 1 April 2001 to 31 March 2006.
Current status: Reissued as BR Pub 05/12
BR Pub 01/09 - RTF format (100kb | 11 pages)
BR Pub 01/09 - PDF format (74kb | 11 pages)
Forestry rights - secondhand goods GST input tax deduction
This ruling is essentially the same as public ruling BR Pub 98/5. It discusses GST input tax deductions on forestry rights as secondhand goods.
Ruling applies from: Expired 30/9/06
Current status: Reissued as BR Pub 07/01
BR Pub 01/08 - RTF format (84kb | 6 pages)
BR Pub 01/08 - PDF format (47kb | 6 pages)
Maori trust boards: declaration of trust for charitable purposes made under Section 24b of the Maori Trust Boards Act 1955 - income tax consequences
This ruling is essentially the same as public ruling BR Pub 97/8. It discusses the income tax consequences of the charitable status of Maori Trust Boards.
Ruling applies from: 1 April 2001 to 31 March 2006.
Current status: Reissued as BR Pub 08/02
BR Pub 01/07 - RTF format (81kb | 12 pages)
BR Pub 01/07 - PDF format (66kb | 12 pages)
Employment court awards for lost wages or other remuneration - employers' liability to make tax deductions
This ruling replaces Public Rulings BR Pub 97/7 and 97/7A. It discusses employers' liability to make tax deductions under Employment Court awards for lost wages or other remuneration.
Ruling applies from: 1 October 2000 to 30 September 2005.
Current status: Reissued as BR Pub 06/06
BR Pub 01/06 - RTF format (106kb | 11 pages)
BR Pub 01/06 - PDF format (93kb | 11 pages)
Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
This ruling discusses FBT liability under FICA.
Ruling applies from: Expired 30/06/04.
Current status: Reissued as BR Pub 07/02
BR Pub 01/05 - RTF format (60kb | 6 pages)
BR Pub 01/05 - PDF format (48kb | 6 pages)
Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings
This ruling replaces public rulings BR Pub 97/3 and 97/3A. It clarifies our approach to out of court settlements where there is some doubt about the amount attributed to humiliation, loss of dignity, or injury to feelings.
Ruling applies from: 1 October 2000 to 30 September 2005.
Current status: Reissued as BR Pub 06/05
BR Pub 01/04 - RTF format (94kb | 12 pages)
BR Pub 01/04 - PDF format (66kb | 11 pages)
Rent deemed to be payable - deductibility
This ruling discusses the deductibility of rent deemed to be payable.
Ruling applies from: 1 February 2001 to 31 January 2006.
Current status: Reissued as BR Pub 06/02
BR Pub 01/03 - RTF format (82kb | 9 pages)
BR Pub 01/03 - PDF format (69kb | 9 pages)
"Transitional capital amount" - definition
This ruling is essentially the same as public rulings BR Publ 96/6 and BR Pub 98/1. It defines transitional capital amount.
Ruling applies from: 1 April 2001 to 31 March 2006.
Current status: Reissued as BR Pub 06/04
BR Pub 01/02 - RTF format (51kb | 4 pages)
BR Pub 01/02 - PDF format (47kb | 4 pages)
GST - when the supply of leasehold land is an exempt supply
This ruling discusses the GST treatment on an exempt supply of land.
Ruling applies from: 1 July 1999 to 31 January 2006.
Current status: Reissued as BR Pub 08/01
BR Pub 01/01 - RTF format (75kb | 7 pages)
BR Pub 01/01 - PDF format (57kb | 7 pages)
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Date published: 05 Dec 2006
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