Public rulings 2008
Projects to reduce emissions programme - Income Tax treatment
Ruling Number: BR Pub 08/03
This ruling addresses the Income Tax treatment of agreements entered into between the Crown and participants under the Projects to Reduce Emissions programme. Under such an agreement the participant agrees to implement and operate a project in order to reduce greenhouse gas emissions in return for the transfer of emission units. Emission units received may be sold by participants.
Ruling applies from:
BR Pub 08/03 - RTF format (593kb | 28 pages)
BR Pub 08/03 - PDF format (286kb | 28 pages)
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Other rulings this year
- BR Pub 08/01 - GST - when the supply of leasehold land is an exempt supply
- BR Pub 08/04 - Projects to reduce emissions programme - GST treatment
- BR Pub 08/02 - Maori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences
Date published: 13 Nov 2008
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