Public rulings: Public rulings 2006
Download public rulings for 2006
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.
Employment Court awards for loast wages or other remuneration - employers' liability to make tax deductions
This ruling replaces public ruling BR Pub 01/06. This new ruling is essentially the same as the previous ruling but has been updated and applies the Income Tax Act 2004 rather than the Income Tax Act 1994 provisions. The changes betweent he provisions of the 1994 and 2004 Acts affecting this ruling do not affect the conclusions previously reached.
Ruling applies from: 1 October 2005 for an indefinite period
Reissued as: Indefinite
BR Pub 06/06 - RTF format (183kb | 18 pages)
BR Pub 06/06 - PDF format (174kb | 18 pages)
Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings
This ruling replaces public ruling BR Pub 01/04. This new ruling is essentially the same as the previous fuling but has been updated and applies the Income Tax Act 2004, rather than the Income Tax Act 1994 provisions. The changes between the provisions of the Acts affecting this ruling do not affect the conclusions previously reached.
Ruling applies from: 1 October 2005 for an indefinite period
Reissued as: Indefinite
BR Pub 06/05 - RTF format (151kb | 15 pages)
BR Pub 06/05 - PDF format (146kb | 15 pages)
"Paid-up capital amount" definition: section CD 32(4)
This ruling is essentially the same as Public Ruling BR Pub 01/02 which expired on 31 March 2006. This new ruling takes into account changes arising from the enactment of the Income Tax Act 2004.
Ruling applies from: 1 April 2006 for an indefinite period
Reissued as: Indefinite
BR Pub 06/04 - RTF format (80kb | 3 pages)
BR Pub 06/04 - PDF format (36kb | 3 pages)
Importers and GST input tax deductions
This ruling is essentially the same as Public Ruling BR Pub 97/10 which replace Public Ruling BR Pub 05/9. It applies to claims for input tax deductions on GST levied by the New Zealand Customs Service on goods imported into New Zealand on and following 1 April 2005.
Ruling applies from: 1 February 2006 for an indefinite period
Reissued as: Indefinite
BR Pub 06/03 - RTF format (121kb | 9 pages)
BR Pub 06/03 - PDF format (48kb | 9 pages)
Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee
This ruling is a reissue of Public Ruling BR Pub 01/03, issued on 10 April 2001. Any changes between this ruling and the previous ruling are only inteded to assist the reader's understanding and reflect the new terminology used in the Income Tax Act 2004.
Ruling applies from: 1 January 2006 for an indefinite period
Reissued as: Indefinite
BR Pub 06/02 - RTF format (239kb | 13 pages)
BR Pub 06/02 - PDF format (125kb | 13 pages)
Debt factoring arrangments and GST
This ruling is essentially the same as Public Ruling BR Pub 00/07 that expired 31 July 2005. Some minor changes have been made to the description of the arrangement in the new ruling. some issues that were covered in the commentary to the previous ruling are now covered comprehensively by Public Ruling BR Pub 05/01 "Bad debts - writing off debts as bad for GST and income tax purposes".
Ruling applies from: 1 January 2006 for an indefinite period
Reissued as: Indefinite
BR Pub 06/01 - RTF format (772kb | 13 pages)
BR Pub 06/01 - PDF format (237kb | 14 pages)
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Date published: 05 Dec 2006
Back to top
