Public rulings 2006
Debt factoring arrangements and GST
Ruling Number: BR Pub 06/01
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
BR Pub 06/01 - RTF format (772kb | 13 pages)
BR Pub 06/01 - PDF format (237kb | 14 pages)
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Other rulings this year
- BR Pub 06/02 - Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee
- BR Pub 06/03 - Importers and GST input tax deductions
- BR Pub 06/04 - "Paid-up capital amount" definition: section CD 32(4)
- BR Pub 06/05 - Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings
- BR Pub 06/06 - Employment Court awards for lost wages or other remuneration - employers' liability to make tax deductions
Date published: 18 Jan 2007
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