Issued
2016

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 112, June 1981
The following items have no current application and will not be republished:
Page 2 Allowances
This volume included commentary relating to the following legislation:
Supplement 1 Double Taxation Relief (Netherlands) Order 1981 (SR 1981/43)
Supplement 2 Double Taxation Relief (Canada) Order 1981 (SR 1981/86)
Supplement 3 Double Taxation Relief (Republic of the Philippines) Order 1980 (SR 1980/215)
Supplement 4 Double Taxation Relief (Sweden) Order 1980 (SR 1980/214)
Supplement 5 Double Taxation Relief (French Republic) Order 1981 (SR 1981/20)
Supplement 6 Double Taxation Relief (Denmark) Order 1981 (SR 1981/108)
Supplement 6A Double Taxation Relief (Denmark) Order 1981, Amendment No 1 (SR 1985/111)
Supplement 7 Double Taxation Relief (Switzerland) Order 1981 (SR 1981/285)
Supplement 8 Double Taxation Relief (Italy) Order 1983 (SR 1983/4)
Supplement 9 Double Taxation Relief (Norway) Order 1983 (SR 1983/46)
Supplement 10 Double Taxation Relief (Republic of Korea) Order 1983 (SR 1983/5)
Supplement 11 Double Taxation Relief (United States of America) Order 1983 (SR 1983/196)
Supplement 12 Double Taxation Relief (Belgium) Order 1983 (SR 1983/207)
Supplement 13 Double Taxation Relief (United Kingdom) Order 1984 (SR 1984/24)
Supplement 14 Double Taxation Relief (Finland) Order 1984 (SR 1984/190)
Supplement 15 Double Taxation Relief (China) Order 1986 (SR 1986/314)
Supplement 16 Double Taxation Relief (India) Order 1986 (SR 1986/336)
Supplement 17 Double Taxation Relief (Indonesia) Order 1988 (SR 1988/15)
Supplement 18 Double Taxation Relief (Ireland) Order 1988 (SR 1988/189)

 

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
as QB 14/09: Income tax - Meaning of "excessive remuneration' and "excessive profits or losses" paid or allocated to relatives, partners, shareholders or directors and in Tax Information Bulletin Vol 26, No 9, October 2014

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