Public rulings: Public rulings 2007
Download public rulings for 2007
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.
GST - lottery operators and promoters
This ruling deals with the GST consequences of both conducting and the promotion of a lottery under the Gambling Act 2003.
Ruling applies from: the period beginning on 21 December 2007 and ending on 21 December 2012
Reissued as: Expires 21/12/12
BR Pub 07/11 - RTF format (93kb | 6 pages)
BR Pub 07/11 - PDF format (127kb | 6 pages)
Netherlands social security pensions - taxation when the recipient is a New Zealand resident
This ruling concerns the income tax consequences of a Netherlands social security pension paid to a New Zealand resident.
Ruling applies from: an indefinite period beginning on 1 December 2006
Reissued as: Indefinite
BR Pub 07/10 - RTF format (60kb | 6 pages)
BR Pub 07/10 - PDF format (121kb | 6 pages)
Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business
These rulings express the Commissioner's view of the principles relating to interest deductibility in the Australian Full Federal Court decision in FC of T v Roberts; FC of T v Smith 92 ATC 4.
Ruling applies from: the period beginning on 22 May 2007 and ending on 22 May 2010.
Reissued as: Expires 22/05/10
BR Pub 07/04-07/09 - RTF format (284kb | 36 pages)
BR Pub 07/04-07/09 - PDF format (269kb | 36 pages)
Legal services provided to non-residents relating to transactions involving land in New Zealand
This ruling concludes that the supply of certain types of legal services to a non-resident who is not in NZ at the time the legal services are performed is zero-rated under the GST Act.
Ruling applies from: the period beginning on 22 May 2007 and ending on 22 May 2010.
Reissued as: Expires 22/05/10
BR Pub 07/03 - RTF format (147kb | 10 pages)
BR Pub 07/03 - PDF format (95kb | 10 pages)
Federal Insurance Contributions Act (FICA) - FBT liability
This ruling replaces Public Ruling BR Pub 01/05 and is essentially the same. The ruling concludes that payments required under FICA are not subject to FBT.
Ruling applies from: the period beginning on 1 July 2004 and ending on 30 June 2009
Reissued as: Reissued as: BR Pub 09/02
BR Pub 07/02 - RTF format (119kb | 14 pages)
BR Pub 07/02 - PDF format (122kb | 14 pages)
Forestry rights - secondhand goods GST input tax deduction
This ruling is essentially the same as Public Ruling BR Pub 01/08. It concludes that, in specified circumstances, a forestry right is a secondhand good for which an input tax deduction is available under the Goods and Services Tax Act 1985.
Ruling applies from: 1 October 2006 for an indefinite period
Reissued as: Indefinite
BR Pub 07/01 - RTF format (61kb | 6 pages)
BR Pub 07/01 - PDF format (53kb | 6 pages)
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Date published: 05 Feb 2007
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