Public rulings 2007
Federal Insurance Contributions Act (FICA) - FBT liability
Ruling Number: BR Pub 07/02
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
BR Pub 07/02 - RTF format (119kb | 14 pages)
BR Pub 07/02 - PDF format (122kb | 14 pages)
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Other rulings this year
- BR Pub 07/03 - Legal services provided to non-residents relating to transactions involving land in New Zealand
- BR Pub 07/01 - Forestry rights - secondhand goods GST input tax deduction
- 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: 16 Mar 2007
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