Public rulings: Public rulings 2003
Download public rulings for 2003
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.
Coastal permits, certificate of compliance, marine farming permits, and secondhand goods input tax credits
These 4 rulings deal with registered persons claiming a GST input tax credit on the purchase of fishing quota or a marine farming authorisation from an unregistered person. A single commentary applies to all 4 rulings.
Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Reissued as: Reissued as: BR Pub 09/05
BR Pub 03/10 - RTF format (310kb | 33 pages)
BR Pub 03/10 - PDF format (165kb | 33 pages)
Marine farming licences and secondhand goods input tax credits
These 4 rulings deal with registered persons claiming a GST input tax credit on the purchase of fishing quota or a marine farming authorisation from an unregistered person. A single commentary applies to all 4 rulings.
Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Reissued as: No reissue
BR Pub 03/09 - RTF format (283kb | 34 pages)
BR Pub 03/09 - PDF format (168kb | 34 pages)
Marine farming leases and secondhand goods input tax credits
These 4 rulings deal with registered persons claiming a GST input tax credit on the purchase of fishing quota or a marine farming authorisation from an unregistered person. A single commentary applies to all 4 rulings.
Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Reissued as: No reissue
BR Pub 03/08 - RTF format (282kb | 34 pages)
BR Pub 03/08 - PDF format (168kb | 34 pages)
Fishing quota and secondhand goods input tax credits
These 4 rulings deal with registered persons claiming a GST input tax credit on the purchase of fishing quota or a marine farming authorisation from an unregistered person. A single commentary applies to all 4 rulings.
Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Reissued as: Reissued as: BR Pub 09/04
BR Pub 03/07 - RTF format (274kb | 33 pages)
BR Pub 03/07 - PDF format (165kb | 33 pages)
"Cost price of the motor vehicle" - meaning of the term for fringe benefit tax (FBT) purposes
This ruling replaces public ruling BR Pub 00/10. It defines the meaning of cost price of a motor vehicle for FBT puposes.
Ruling applies from: Applies from 1 November 2003 to 31 October 2008.
Reissued as: Under review
BR Pub 03/06 - RTF format (136kb | 16 pages)
BR Pub 03/06 - PDF format (100kb | 16 pages)
Associated persons test - timing in relation to gross income derived from the sale or other disposition of land
This ruling replaces public ruling BR Pub 00/05. It discusses the timing of the associated persons test for gross income derived from sale or other dispositions of land.
Ruling applies from: Applies on 1 July 2003 to 30 June 2008
Reissued as: No reissue
BR Pub 03/05 - RTF format (116kb | 12 pages)
BR Pub 03/05 - PDF format (63kb | 11 pages)
Payments made by parents or guardians of students to state schools - GST treatment
This ruling discusses the GST treatment of payments made to state schools by parents or guardians of children.
Ruling applies from: Applies on 20 June 2003 to 20 June 2006
Reissued as: Reissued as: BR Pub 09/01
BR Pub 03/04 - RTF format (211kb | 20 pages)
BR Pub 03/04 - PDF format (106kb | 20 pages)
Advertising space and advertising time supplied to non-residents - GST treatment
This ruling replaces public ruling BR Pub 00/06. It discusses the GST treatment of advertising space and advertising time supplied to non-residents.
Ruling applies from: Applies on 10 October 2000 for an indefinite period
Reissued as: Indefinite
BR Pub 03/03 - RTF format (92kb | 11 pages)
BR Pub 03/03 - PDF format (69kb | 11 pages)
Tertiary student association fees
This ruling is a modified version of public ruling BR Pub 99/1. It discusses taxation of tertiary student association fees.
Ruling applies from: Applies on 1 April 2002 to 31 March 2005
Reissued as: Reissued as: BR Pub 05/11
BR Pub 03/02 - RTF format (92kb | 7 pages)
BR Pub 03/02 - PDF format (56kb | 7 pages)
Netherlands social security pensions - taxation when the recipient is a New Zealand resident
This ruling is essentially the same as public ruling BR Pub 98/6. It discusses taxation of Netherlands social security pensions for New Zealand citizens.
Ruling applies from: Applies on 1 December 2001 to 30 November 2006
Reissued as: Reissued as: BR Pub 07/10
BR Pub 03/01 - RTF format (77kb | 6 pages)
BR Pub 03/01 - PDF format (42kb | 6 pages)
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Date published: 05 Dec 2006
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