Public rulings 2001
Forestry rights - secondhand goods GST input tax deduction
Ruling Number: BR Pub 01/08
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
BR Pub 01/08 - RTF format (84kb | 6 pages)
BR Pub 01/08 - PDF format (47kb | 6 pages)
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Other rulings this year
- BR Pub 01/01 - GST - when the supply of leasehold land is an exempt supply
- BR Pub 01/02 - "Transitional capital amount" - definition
- 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 01/09 - Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings
Date published: 05 Dec 2006
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