TIB - Vol 12- 2000

Vol 12 No 5 - May 2000

Items of interest include:

Binding rulings

• Notice of extension of public ruling
• Relationship between the “unit trust” and “qualifying trust” definitions Notice of non-renewal of public ruling BR Pub 95/5A
• Bad debts - writing off debts as bad for GST and income tax purposes. Public ruling - BR Pub 00/03
• Product ruling - BR Prd 00/03
• Product ruling - BR Prd 00/04

Interpretation statements

• Matrimonial property agreements - GST implications. Notice of withdrawal
• Financial planning fees - income tax deductibility

Standard practice statements

• Tape-recording Inland Revenue interviews INV-330

Questions we've been asked

• Tax residence and eligibility of migrants for returning residents’ visa
• Shortfall penalties for failure to deduct or account for PAYE Sections 3, 4A(4) and 141A-141E of the Tax Administration Act 1994

Regular Features

• Due dates reminder
• Your chance to comment on draft taxatin items before they are finalised

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Other issues this year

Vol 12 No 12 - December 2000
Vol 12 No 11 - November 2000
Vol 12 No 10 - October 2000 - Appendix
Vol 12 No 10 - October 2000
Vol 12 No 9 - September 2000
Vol 12 No 8 - August 2000
Vol 12 No 7 - July 2000
Vol 12 No 6 - June 2000
Vol 12 No 4 - April 2000
Vol 12 No 3 - March 2000
Vol 12 No 2 - February 2000
Vol 12 No 1 - January 2000
Vol 12 No 1 - January 2000 - Appendix

Date published: 14 Dec 2004

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