Tax Information Bulletin - Volume 20 Issue 8
Issued: September/October 2008

Binding rulings

Associated persons test - timing in relation to gross income derived from the sale or other disposition of land

Associated persons test statement - RTF format (12kb | 1 page)
Associated persons test statement - PDF format (43kb | 1 page)

Maori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences

BR Pub 08/02 - RTF format (162kb | 17 Pages)
BR Pub 08/02 - PDF format (199kb | 17 Pages)

Interpretation statements

Resource consent application fees and provision of works, provision of information and transfer of land as conditions of resource consent - GST treatment

IS 08/03 - RTF format (204kb | 17 pages)
IS 08/03 - PDF format (215kb | 17 pages)

Legislation and determinations

Expense items in the Table of Depreciation Rates

New legislation

Taxation (Limited Partnerships) Act 2008

Other policy matters

Regular features

Public consultation

We produce a number of statements and rulings aimed at explaining how taxation law effects taxpayers and their agents.

Because we are keen to produce items that accurately and fairly reflect taxation legislation, and are useful in practical situations, your input into the process - as perhaps a "user" of that legislation - is highly valued.

Due dates reminders

Depending on your individual circumstances the due dates that apply to you may be different. We have a range of calendars available that will help you plan ahead to help you meet your obligations.

Date published: 13 Oct 2008

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