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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 12 - 2000

Vol 12 No 2 - February 2000

Items of interest include:

Binding rulings

  • Correction to Public Ruling BR Pub 99/8 Commentary
  • Product Ruling - BR Prd 99/26
  • Product Ruling - BR Prd 99/28

Interpretation Statements

  • Dairy Farming - Deductibility Of Certain Expenditure

New Legislation

  • Increase in the top personal tax rate
  • Use of money interest rates

General Interest Items

  • Use of money interest - provisional terminal tax payments

Legislation and Determinations

  • Livestock values - 2000 national standard costs for specified livestock
  • National Standard Costs for Specified Livestock Determination 2000

Standard Practice Statements

  • Notification of a Pending Audit or Investigation INV-260

Legal decisions - case notes

  • Whether objector liable for output tax on the sale of farm
    TRA Number 012/99. Decision Number 6/2000
  • Whether payment made to taxpayer was redundancy payment or retiring leave
    TRA Number 97/111. Decision Number 5/2000
  • Losses incurred in film partnership increased by fraud
    TRA Number 98/57. Decision Number 4/2000

Regular Features

  • Due dates reminder
  • Booklets available from Inland Revenue
  • Your chance to comment on draft taxatin items before they are finalised

 

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Date published: 14 Dec 2004

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