Skip to Content


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

Vol 12 No 11 - November 2000

Items of interest include:

Binding rulings

  • Public ruling withdrawn and new public ruling issued
  • Directors’ fees and GST
    Public Ruling BR Pub 00/11

New legislation

  • Taxation (FBT, SSCWT and Remedial Matters) Act 2000 00/34 Securities Amendment Act 00/35
  • Policy Issues
    • Superannuation fund withdrawal tax
    • Multi-rate fringe benefit tax rules
    • FBT - removal of interest on annual and yearly payments
  • Remedial issues
    • Foreign investment funds - corporate migration and other issues
    • Superannuation contributions treated as salary or wages

Legal decisions - case notes

  • Double deduction claimed for trading losses and loss on sale of subsidiary
    AMP Life v CIR
  • Withholding tax not deducted on payments to non-resident
    TRA Number 043/99. Decision Number 20/2000

Regular features

  • Due dates reminder
Download ›
PDF | 289kb | 48 pages

 

Report an accessibility problem for this page

 

 


Date published: 14 Dec 2004

Back to top



Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors