Public rulings 2007
GST - lottery operators and promoters
Ruling Number: BR Pub 07/11
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
BR Pub 07/11 - RTF format (93kb | 6 pages)
BR Pub 07/11 - PDF format (127kb | 6 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 07/02 - 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
Date published: 21 Dec 2007
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