Public rulings 2001
"Transitional capital amount" - definition
Ruling Number: BR Pub 01/02
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.
BR Pub 01/02 - RTF format (51kb | 4 pages)
BR Pub 01/02 - PDF format (47kb | 4 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other rulings this year
- BR Pub 01/01 - GST - when the supply of leasehold land is an exempt supply
- BR Pub 01/03 - Rent deemed to be payable - deductibility
- BR Pub 01/04 - Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings
- BR Pub 01/05 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 01/06 - Employment court awards for lost wages or other remuneration - employers' liability to make tax deductions
- BR Pub 01/07 - Maori trust boards: declaration of trust for charitable purposes made under Section 24b of the Maori Trust Boards Act 1955 - income tax consequences
- BR Pub 01/08 - Forestry rights - secondhand goods GST input tax deduction
- BR Pub 01/09 - Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings
Date published: 05 Dec 2006
Back to top
