Public rulings 2006
"Paid-up capital amount" definition: section CD 32(4)
Ruling Number: BR Pub 06/04
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
BR Pub 06/04 - RTF format (80kb | 3 pages)
BR Pub 06/04 - PDF format (36kb | 3 pages)
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Other rulings this year
- BR Pub 06/01 - Debt factoring arrangements and GST
- 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 06/05 - 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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