Public rulings: Public rulings 2005
Download public rulings for 2005
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.
"Anything occurring on liquidation" when a company requests removal from the Register of Companies
This ruling outlines the meaning of "anything occurring on liquidation" when a company requests removal from the register of companies.
Ruling applies from: Applies on 8 November 2005 to 31 December 2008
Reissued as: Under review
BR Pub 05/14 - RTF format (98kb | 7 pages)
BR Pub 05/14 - PDF format (43kb | 7 pages)
Directors' fees and GST
This ruling is essentially the same as public ruling BR Pub 00/11. It discusses the GST liability on fees paid to company directors.
Ruling applies from: Applies on 1 April 2005 for an indefinite period
Reissued as: Indefinite
BR Pub 05/13 - RTF format (125kb | 12 pages)
BR Pub 05/13 - PDF format (71kb | 12 pages)
Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings
This ruling is essentially the same as Public Ruling BR Pub 01/09. It discusses the taxability of payments awarded for humiliation, loss of dignity, and injury to feelings.
Ruling applies from: Applies on 1 April 2005 for an indefinite period
Reissued as: Indefinite
BR Pub 05/12 - RTF format (127kb | 15 pages)
BR Pub 05/12 - PDF format (93kb | 15 pages)
Tertiary student association fees
This ruling is essentially the same as public ruling BR Pub 03/02. It discusses payment of tertiary student association membership fees as a gift for the purposes of a rebate.
Ruling applies from: Applies on 1 April 2005 for an indefinite period
Reissued as: Indefinite
BR Pub 05/11 - RTF format (83kb | 7 pages)
BR Pub 05/11 - PDF format (56kb | 7 pages)
Dispositions where the transferor reserves or retains a benefit or advantage in real property - gift duty and income tax implications
These nine rulings are essentially the same as the previous public rulings BR Pub 02/02 – 02/10. They cover both the income tax and gift duty implications of similar but separate arrangments. A single commentary applies to all nine rulings.
Ruling applies from: From 1 April 2005 for an indefinite period.
Reissued as: Indefinite
BR Pub 05/02 - 05/10 - RTF format (644kb | 62 pages)
BR Pub 05/02 - 05/10 - PDF format (287kb | 62 pages)
Bad debts - writing of debts as bad for GST and income tax purposes
This ruling sets out the tests to apply to decide whether or not a debt is "bad" and what is sufficient "writing-off" of a bad debt for GSt and income tax purposes.
Ruling applies from: Applies on 1 April 2004 for an indefinite period
Reissued as: Indefinite
BR Pub 05/01 - RTF format (264kb | 30 pages)
BR Pub 05/01 - PDF format (155kb | 30 pages)
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Date published: 01 May 2007
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