Volumes 111-120
List of completed PIB reviews from volumes 111 to 120, May 1981 to Mar/Aug 1983.
| PIB Volume 111, May 1981 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Bonus issue - share premium reserve accounts created on merger or takeover |
| Page 1 | Export incentives - schedule of qualifying goods |
| Page 7 | Accrued long service leave |
| Page 7 | Standard values - deer |
| Page 8 | Labour only contractors |
| PIB Volume 113, July 1981 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 4 | Payment of income tax which is the subject of an appeal - offsetting of refunds |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Income Tax Amendment Act 1980 |
| PIB Volume 114, August 1981 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Farmers - deduction for free food and accommodation supplied to employees |
| Page 1 | Export incentives |
| Page 4 | Income equalisation reserve scheme |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Stamp and Cheque Duties Amendment Act 1981 |
| PIB Volume 115, November 1981 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Standard values - goats |
| Page 3 | PAYE special tax code certificates - business and farming losses |
| Page 3 | Dissolution of companies - Companies Amendment Act 1980 |
| Page 4 | Bailment of livestock for inadequate rental - section 98 - parties not at arm's-length |
| Page 5 | Income of an accounting practice |
| Page 6 | Depreciation allowance on motor cars - adjustment for private use |
| The following item has been updated and republished: | |
| Page 5 | Excessive remuneration paid to shareholders or relatives of shareholders |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Income Tax (Withholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304) |
| PIB Volume 117, June 1982 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 4 | Allowances - travelling allowances |
| Page 6 | Sections 156 and section 156A - export incentives for goods sold through New Zealand export merchants |
| Page 6 | Error in PIB 110 |
| Page 7 | Taxation of interest |
| Page 8 | Distributions from capital reserves - section 4(5) of the Income Tax Act 1976 |
| Page 9 | Taxation of allowances |
| Page 10 | Tax avoidance |
| Page 10 | Voluntary disclosures - tax evasion |
| Page 11 | Overseas pensions |
| Page 11 | Receipts for charitable donations |
| Page 12 | Incomplete or proposed transactions - advance rulings and interpretations |
| Page 13 | Taxation of travelling allowances |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Income Tax Amendment Act 1981 |
| PIB Volume 118, November 1982 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Advances to shareholders |
| Page 3 | Determination of place of residence for tax purposes |
| Page 5 | Uneconomic ventures - is a business being carried on? |
| Page 7 | Distribution from capital profits or gains - section 4(5) of the Income Tax Act 1976 - Smout v CIR (1982) 5 NZTC 61,158 (Court of Appeal) |
| PIB Volume 119, March 1983 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Special tax code certificate (IR 23)/certificate of exemption (IR 118) |
| Page 1 | Determination of place of residence for tax purposes - section 241 of the Income Tax Act 1976 - counting days |
| Page 3 | Valuation of trading stock by share dealers |
| Page 3 | Advances to shareholders |
| Page 4 | Tax investigations bring in additional $29.5 million |
| The following item has been updated and republished: | |
| Page 3 | Employees - Taxable value of free board and lodging, as part of CS 16/02 Determining “Market Rental Value” of Employer-Provided Accommodation |
| PIB Volume 120, March/August 1983 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 4 | Stamp and Cheque Duties Amendment Act 1982 |
| Page 8 | Land Tax Amendment Act 1982 and Land Tax (Annual) Act 1982 |
| Page 9 | Estate And Gift Duties Amendment Act 1982 |
| Page 10 | Income Tax Amendment Act 1982 |
| Page 28 | Land Tax (Annual) Act 1982 |
| Page 29 | Income Tax Amendment Act (No 2) 1982 |
| Supplement 1, page 2 | Income Tax Amendment Act 1982 |
| Supplement 1, page 4 | Income Tax Amendment Act (No 2) 1982 |