Tax Information Bulletin: Corrections

Correction - Operational Statement OS 06/01 GST Treatment of Supplies of Telecommunications Services

In the item published under the section "Operational Statement" in Tax Information Bulletin, Vol 18, No 3 (April 2006), pp13-24, please note that the diagram (p20, paragraph 80) under "Example 6: toll-free calling service:" is incorrect.

Paragraph 80 of the Operational Statement and the correct diagram are:

80. An Australian travel agency (Aus Travel Agency) has entered into an agreement with a New Zealand resident telecommunications company (NZ Telco) for a toll-free calling service. The arrangement allows customers of Aus Travel Agency, Australians on holiday in New Zealand, to call the toll-free number and be put through to Aus Travel Agency. Aus Travel Agency pays all charges for this service which may include a charge for setting up the tollfree arrangement, a monthly fee and any additional usage charges.

[ Long description ]

Other pages in: Corrections

• Corrections - to TIB Vol 23, No 1 (February 2011)
• Corrected foreign currency amounts - conversion to New Zealand dollars
• Summary of Supreme Court Ruling on "Trinity"
• Incorrect currency rates - October 2009
• Correction - incorrect figure in the National Average Market Values of Specified Livestock Determination, 2008
• Interim judgment printed in error
• Incorrect currency rates
• NZIT investments not exempt
• Correction
• Correction - SPS 07/05 - Transfer of depreciable property between associated persons - section EE 33 of the Income Tax Act 2004
• Correction - SPS 06/02 Writing off outstanding tax
• Correction - to TIB Vol 19, No 3 (April 2007)
• Correction - FBT tax value of vehicle under different balance date scenarios
• Correction - Threshold to account for GST on a payments basis (May 2006)

Date published: 10 Nov 2006

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