Issued
2018

Volumes 101-110

List of completed PIB reviews from volumes 101 to 110, Oct 1979 to Jun 1981.

PIB Volume 101, October 1979
The following items have no current application and will not be republished:
Page 4 Safety cabs on tractors
This volume included commentary relating to the following legislation:
Page 4 The Accident Compensation Self-Employed Levy Payment Regulations 1979

 

PIB Volume 102, February 1980
The following items have no current application and will not be republished:
Page 1 Taxation liability of non-profit organisations
Page 2 Stamp duty - consideration for sale or lease
Page 2 Depreciation rate for electronic scales
Page 3 Farming investment allowance on new plant and machinery purchased by service industries (section 122 of the Income Tax Act)
Page 3 Extended disablement insurance

 

PIB Volume 103, March 1980
The following items have no current application and will not be republished:
Page 1 Deductions for salary and wage earners of employment related expenditure
Page 3 Increase exports incentive scheme - section 156 export of cereals
Page 3 Deductions for salary and wage earners - use of home - tools of trade and equipment
Page 4 Life insurance special exemption - dual ownership policies
The following items have been updated and published in a Tax Information Bulletin:
Page 1 Read QB13/04 Income tax- retention money
The item is also published in the TIB Vol 25, No 10 (November 2013)

 

PIB Volume 104, April 1980
The following items have no current application and will not be republished:
Page 1 Gains and losses due to exchange variations - position where forward exchange cover purchased
Page 7 Bonus issues of convertible notes

 

PIB Volume 105, June 1980
The following items have no current application and will not be republished:
Page 2 Valuation of trading stock by second-hand car dealers
Page 3 Deer farming - standard values
Page 4 Small venture - "hobby" or "business"
This volume included commentary relating to the following legislation:
Page 2 Double Taxation Relief (United Kingdom) Order 1966, Amendment No 1 (SR 1980/222)

 

PIB Volume 106, July 1980
This volume included commentary relating to the following legislation:
Page 1 Sale of land on extended terms
Page 4 Motor vehicle expenses
The following item has been updated and republished:
Page 2 Life and accident insurance policies, as QBs 17/06 Income tax: Insurance – key-person insurance policies , 17/10 Income tax and fringe benefit tax - insurance - group insurance policy taken out by employer for the benefit of an employee , 18/02 Income tax - insurance - term life insurance policy taken out by employee with employer paying the premiums on employee’s behalf , 18/03 Income tax - insurance - term life insurance policy taken out by employer for the benefit of an employee , 18/04 Income tax - insurance - personal sickness and accident insurance taken out by employee with employer paying the premiums on employee’s behalf & 18/05 Income tax - insurance - personal sickness and accident insurance taken out by employer for the benefit of an employee 

 

PIB Volume 107, October 1980
The following items have no current application and will not be republished:
Page 1 Earnings from election duties
Page 2 Redundancy payments
Page 3 Livestock sold - owners' account at balance date
Page 3 Increased exports incentive scheme
Page 4 Standard values - deer, sheep and cattle

 

PIB Volume 108, December 1980
The following items have no current application and will not be republished:
Page 1 Income equalisation reserve scheme
Page 2 Taxation of travelling allowances
Page 4 Schedule of qualifying services
Page 4 Rebate for savings in special farm and fishing vessel ownership accounts

 

PIB Volume 109, February 1981
The following items have no current application and will not be republished:
Page 1 Payment of income tax which is the subject of an appeal
Page 2 Casual agricultural workers

 

PIB Volume 110, June 1981
The following items have no current application and will not be republished:
Page 1 Business tax incentives