Public rulings: Public rulings 2004
Download public rulings for 2004
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.
Trading stock - tax treatment of sales and agreements to sell
This ruling is essentially the same as public ruling BR Pub 98/8. It discusses the tax treatment of sales and agreements to sell for trading stock.
Ruling applies from: Applies on 1 April 2003 to 31 March 2008
Reissued as: Under review
BR Pub 04/06 - RTF format (137kb | 18 pages)
BR Pub 04/06 - PDF format (98kb | 18 pages)
The provision of benefits by third parties: Fringe benefit tax (FBT) consequences - Section CI 2(1)
This ruling discusses the fringe benefit tax treatment of benefits for third parites.
Ruling applies from: Applies on 24 May 2004 until 19 May 2007
Reissued as: Reissued as: BR Pub 09/07
BR Pub 04/05 - RTF format (228kb | 24 pages)
BR Pub 04/05 - PDF format (122kb | 24 pages)
Land sales - whether income tax exemptions for farm land apply to non-natural persons
This ruling is essentially the same as public ruling BR Pub 99/4. It discusses the income tax exemptions for sales of farm land.
Ruling applies from: Applies on 1 June 2004 for an indefinite period
Reissued as: Indefinite
BR Pub 04/04 - RTF format (56kb | 4 pages)
BR Pub 04/04 - PDF format (35kb | 4 pages)
Fringe benefit tax and motor vehicle multi-leases
This public ruling discusses the fringe benefit tax treatment of motor vehicle multi-leases.
Ruling applies from: Applies on 29 March 2004 to 28 March 2009
Reissued as: No reissue
BR Pub 04/03 - RTF format (139kb | 16 pages)
BR Pub 04/03 - PDF format (150kb | 16 pages)
Licensed premises' operators - deductibility of entertainment expenditure
This ruling is essentially the same as public ruling BR Pub 99/3 and BR Pub 96/5. It discusses the deductibility of entertainment expenditure for licensed premises operators.
Ruling applies from: 1 April 2004 for an indefinite period
Reissued as: Indefinite
BR Pub 04/02 - RTF format (90kb | 7 pages)
BR Pub 04/02 - PDF format (52kb | 7 pages)
Supplies paid for in foreign currency - GST treatment
This ruling is essentially the same as public ruling BR Pub 95/12 and public ruling BR Pub 00/04. It discusses the GST treatment of supplies paid for in foreign currency.
Ruling applies from: 1 March 2004 for an indefinite period
Reissued as: Indefinite
BR Pub 04/01 - RTF format (77kb | 8 pages)
BR Pub 04/01 - PDF format (48kb | 7 pages)
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Date published: 05 Dec 2006
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