Volumes 11-20
List of completed PIB reviews from volumes 11 to 20, June 1964 to March 1965.
| PIB Volume 11, June 1964 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | It pays for your wife to keep working after her income reaches £156 |
| Page 4 | Are proceeds from life policy taken out by employer part of employee's estate |
| Page 6 | Returning overseas income for New Zealand tax purposes - alternative arrangement offered to taxpayers |
| Page 8 | Farm development expenditure - New options for farmers |
| Page 9 | Wife's income for wife exemption purposes |
| Page 9 | Increased exports |
| Page 9 | Scientific research equipment |
| Page 9 | Donations and school fees |
| Page 9 | Deduction for increased cost of fertiliser and lime purchased and applied in 1964 accounting year |
| Page 10 | Gift duty |
| Page 10 | Farm development expenditure |
| The following item has been updated and republished: | |
| Page 5 | Assessment of beneficiary direct (section 155A) - simplified procedure for trustees, in interpretation statement IS 18/01: Taxation of trusts - income tax |
| PIB Volume 12, July 1964 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Regular overseas travel: a new approach (superseded interpretatively by Interpretation Statement IS 08/02: Deductibility of feasibility expenditure Tax Information Bulletin Vol 20, No 6 (July 2008)) Guidance on information needed to support a claim for overseas travel expenses is available in Smart business (IR320) |
| Page 4 | Incidental travel costs qualify for additional 50% deduction for export market development |
| Page 5 | Broader interpretation - Remuneration to shareholders in proprietary companies |
| Page 7 | Additional deduction for fertiliser and lime when a farmer forms a company |
| Page 7 | Travelling between two places of business - position explained |
| Page 10 | How to get advice on incomplete or hypothetical transactions |
| Page 13 | Increased exports |
| Page 13 | Depreciation claim |
| Page 13 | Compensation for TB condemned cattle |
| Page 13 | Spreading the cost of fertiliser and lime |
| The following item has been updated and republished: | |
| Page 8 | Calculating the fair rental value of a company dwelling occupied by a shareholder employee (superseded by Tax Information Bulletin Vol 26, No. 7, Employee allowances and Commissioner’s Statement CS 16/02: Determining Market Rental Value of Employer provided accommodation) |
| PIB Volume 13, August 1964 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Tax on secondary income |
| Page 3 | Special tax code certificate for age beneficiaries in part time jobs |
| Page 6 | How to work out the investment allowance on new plant and machinery |
| Page 6 | Depreciation allowance on assets destroyed |
| Page 7 | No tax on proceeds from working bees |
| Page 7 | More about remuneration to shareholders |
| Page 8 | Export market development expenditure |
| Page 8 | Church donations and wife's name |
| This volume included commentary relating to the following legislation: | |
| Page 4 | Estate and Gift Duties Amendment Act 1964 |
| PIB Volume 14, September 1964 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 4 | Help for students from Cook Islands, Niue, Western Samoa |
| Page 5 | Subscriptions and donations |
| Page 6 | Deductions for farmers |
| Page 7 | Drought relief for farmers |
| Page 8 | Estimated credit for tax on overseas income now accepted for provisional tax calculation |
| Page 8 | Reviewing past rulings - Commissioner will stand by decisions |
| Page 8 | Accommodation provided for shoemaker may qualify for initial depreciation |
| Page 9 | Special and initial depreciation |
| Page 9 | Provisional tax - section 103A drought relief |
| PIB Volume 15, October 1964 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Public relations |
| Page 3 | Depreciation recovered and offset against cost of replacement asset |
| Page 3 | Tax allowance for fees to children's play centres |
| Page 4 | Tax on pensions |
| Page 6 | Provisional tax - how it works |
| Page 7 | Farm deduction for cost of fertiliser storage bins |
| Page 8 | Income from personal effort |
| Page 9 | Depreciation allowed on dwelling used for business purposes |
| Page 11 | Depreciation allowances |
| Page 12 | Cost of transporting employees' children to school |
| Page 12 | Export incentive allowance - s 129B |
| Page 14 | Cost of replacing protective clothing now allowable |
| PIB Volume 16, December 1964 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 4 | Land and Income Tax Amendment Act 1964 |
| Page 22 | Land and Income Tax (Annual) (No 2) Act 1964 |
| Page 23 | Estate and Gift Duties Amendment Act 1964 |
| Page 25 | Stamp Duties Amendment Act 1964 |
| PIB Volume 17, January 1965 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | What is the Commissioner's discretion? |
| Page 5 | Aircraft used to produce income |
| Page 6 | Facts about withholding tax on non-residents |
| Page 9 | Tax on school children's earnings |
| Page 9 | New options for farmers |
| Page 12 | Valuation of furniture and effects for estate duty purpose |
| Page 13 | Adjustment when incorrect rate of depreciation previously claimed |
| Page 14 | Prior approval not now required to increase standard value of livestock |
| PIB Volume 19, February 1965 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Are you interested in a business on the West Coast |
| Page 6 | Drought relief for Otago farmers |
| Page 7 | Special exemption now allowed to taxpayers who care for wards of the state |
| Page 7 | Double entry accounts not required for depreciation on contents of a dwelling |
| Page 8 | Farm development expenditure and the farming estate |
| Page 11 | Do you get income from an “own-your-own” flat or office? |
| The following item has been updated and republished: | |
| Page 9 | How allowances received by farm employees are taxed, as part of QB 18/13 Income tax - what is the tax treatment of allowances and benefits provided to farm workers? |
| PIB Volume 20, March 1965 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Know-how payments and royalties |
| Page 10 | Bonus distribution by holding company can be tax free to its shareholders |
| Page 12 | Fertiliser and lime incentive |
| Page 12 | Tax free distributions |
| Page 12 | Non-resident companies |
| Page 13 | Workers' compensation and tax deductions |
| Page 13 | Cost of fertiliser and lime for calculation of additional deduction |
| Page 13 | Increased tax of 5% on income of non-resident company |
| Page 14 | Section 17 - section 203ZA |
| The following item has been updated and republished: | |
| Page 11 |
Expenses allowable to farmers who convert to tanker collection |
| This volume included commentary relating to the following legislation: | |
| Page 15 | Land and Income Tax Amendment Act 1964 (royalties, interest, and dividends paid) |
| Page 17 | The Income Tax (Export Incentive) Order 1965 |