Public rulings 2003
Marine farming leases and secondhand goods input tax credits
Ruling Number: BR Pub 03/08
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.
BR Pub 03/08 - RTF format (282kb | 34 pages)
BR Pub 03/08 - PDF format (168kb | 34 pages)
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Other rulings this year
- BR Pub 03/01 - Netherlands social security pensions - taxation when the recipient is a New Zealand resident
- BR Pub 03/02 - Tertiary student association fees
- BR Pub 03/03 - Advertising space and advertising time supplied to non-residents - GST treatment
- BR Pub 03/04 - Payments made by parents or guardians of students to state schools - GST treatment
- BR Pub 03/05 - Associated persons test - timing in relation to gross income derived from the sale or other disposition of land
- BR Pub 03/06 - "Cost price of the motor vehicle" - meaning of the term for fringe benefit tax (FBT) purposes
- BR Pub 03/07 - Fishing quota and secondhand goods input tax credits
- BR Pub 03/09 - Marine farming licences and secondhand goods input tax credits
- BR Pub 03/10 - Coastal permits, certificate of compliance, marine farming permits, and secondhand goods input tax credits
Date published: 05 Dec 2006
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