Public rulings 2006
Importers and GST input tax deductions
Ruling Number: BR Pub 06/03
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
BR Pub 06/03 - RTF format (121kb | 9 pages)
BR Pub 06/03 - PDF format (48kb | 9 pages)
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Other rulings this year
- BR Pub 06/01 - Debt factoring arrangments and GST
- BR Pub 06/02 - Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee
- 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 loast wages or other remuneration - employers' liability to make tax deductions
Date published: 18 Jan 2007
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