Public rulings 2010
Meaning of "anything occurring on liquidation" when a company requests removal from the register of companies
Ruling Number: BR Pub 10/06
This ruling is a re-issue of public ruling BR Pub 05/14, which expired on 31 December 2008. It considers the meaning of "on liquidation" in the context of short form liquidations under the Companies Act, i.e. when a company requests removal from the register of companies; section 318(1)(d).
Ruling applies from: 1 January 2009 to 31 December 2014
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BR Pub 10/06 - RTF format (157kb | 7 pages)
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Other rulings this year
- BR Pub 10/01 - 10/05 - Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits
- BR Pub 10/10 - 10/13 - Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser
- BR Pub 10/14 - 10/19 - Interest deductibility - Roberts and Smith - Borrowing to replace and repay amounts invested in an income earning activity or business
- BR Pub 10/20 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property
- BR Pub 10/21 - Interest repayments required as a result of the early repayment of a financial arrangement - deductibility
- BR Pub 10/07 - 10/08 - Commissions received by life agents on their own policies and those of associated persons - income tax implications / Discounted premiums on life insurances policies provided to life agents and associated persons - fringe benefit tax implications
- BR Pub 10/09 - Legal services provided to non-residents relating to transactions involving land in New Zealand
Date published: 13 May 2010
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