Public rulings 2007
Forestry rights - secondhand goods GST input tax deduction
Ruling Number: BR Pub 07/01
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
BR Pub 07/01 - RTF format (61kb | 6 pages)
BR Pub 07/01 - PDF format (53kb | 6 pages)
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
Other rulings this year
- BR Pub 07/03 - Legal services provided to non-residents relating to transactions involving land in New Zealand
- BR Pub 07/02 - Federal Insurance Contributions Act (FICA) - FBT liability
- BR Pub 07/04-07/09 - Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business
- BR Pub 07/10 - Netherlands social security pensions - taxation when the recipient is a New Zealand resident
- BR Pub 07/11 - GST - lottery operators and promoters
Date published: 17 Feb 2007
Back to top
