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Technical tax area
Te wahi mo te take hangarau
TIB - Vol 13 - 2001

Vol 13 No 7 - July 2001

In this issue:

Binding rulings

  • Federal Insurance Contributions Act (FICA) - Fringe Benefit Tax (FBT) liability - Public Ruling-BR Pub 01/05
  • Maori Trust Boards: declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences - Public Ruling-BR Pub 01/07
  • Product Ruling - BR Prd 01/05
  • Product Ruling - BR Prd 01/06
  • Product Ruling - BR Prd 01/10
  • Product Ruling - BR Prd 01/11
  • Product Ruling - BR Prd 01/14
  • Product Ruling - BR Prd 01/15


New legislation

  • 2000-2001 deemed rate of return for foreign investment fund rules

Legislation and determinations

  • Determination: Amount of a specified withholding payment (being honoraria paid to school trustees) that shall be regarded as expenditure incurred in production of payment

Interpretation statements

  • Financial planning fees - GST treatment

Legal decisions - case notes

  • Whether waiver of time bar for assessment effective - CIR v Vela Fishing Limited
  • Application for judicial review; application for leave to proceed - Floorlines (NZ) Ltd and W A Duncan v CIR
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Date published: 14 Dec 2004

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