Issued
2019

Volumes 121-130

PIB volumes 121-130 (1983 to 1984) completed reviews. Items with technical information have been reviewed and the decisions relating to each item listed.

PIB Volume 121, August 1983
The following items have no current application and will not be republished:
Page 2 Depreciation of assets used in NZ by overseas contractors
Page 2 Expenditure relating to the determination of liability to tax in respect of false tax returns
Page 2 Accident compensation levies - cessation adjustments
Page 3 Use of home for employment purposes
Page 10 Earnings from election duties
Page 11 Keeping of business records
The following items are still under review:
Page 4 Signing of returns prepared by agents

 

PIB Volume 122, October 1983
The following items have no current application and will not be republished:
Page 1 Official Information Act 1982
Page 2 Premiums paid to foreign insurers
Page 3 Preference in a company liquidation or receivership and in the case of bankruptcy
Page 3 Enlargement of the grounds of assessment by the CIR after receipt of an objection or request for a case to be stated
Page 4 Gazette list of tax evaders
Page 5 Contributions to strike funds - not deductible for tax purposes

 

PIB Volume 123, January 1984
The following items have been republished (October 1983):
Page 3 Amendment and re-opening of assessments
See "Status of Commissioner's advice" Tax Information Bulletin Vol 24, No 10 (December 2012)
The following items have no current application and will not be republished:
Page 5 Electric power boards and income tax on retail trading operations
Page 5 Fees for kohanga reo
Page 6 When ITA recognises "spouse" as inclusive of defacto relationships
Page 10 Deduction for amounts paid on public issue of shares
Page 12 Gifts of money by companies to universities, approved institutes and individuals for education or research

 

PIB Volume 124, February 1984
The following item has no current application and will not be republished:
Page 3 Cash allowances

 

PIB Volume 125, March 1984
The following items have no current application and will not be republished:
Page 2 Wages paid to husband or wife
Page 3 Home helps - liability for PAYE as IR 56 taxpayers
Page 4 Estate duty accounts - not liable estates
Page 5 Share fishermen - correct treatment for tax and ACC purposes
Page 5 Kiwifruit growers - balance dates
Page 7 Certificates of exemption from withholding tax
Page 8 Copyright
Page 8 British pensions
The following item is still under review:
Page 6 Deemed dividends
The following item has been updated and republished:
Page 2 Charitable donations - fund raising functions and sponsorship, as part of QB 16/05 Income tax - donee organisations and gifts

 

PIB Volume 126, September 1984
This volume included commentary relating to the following legislation:
Page 2 Income Tax Amendment Act (No. 3) 1983
Supplement 1, page 3 Income Tax Amendment Act 1983
Supplement 1, page 10 Income Tax Amendment Act (No. 2) 1983
Supplement 1, page 18 Land Tax Amendment Act 1983
Supplement 1, page 19 Stamp and Checque Duties Amendment Act 1983
Supplement 1, page 22 Estate and Gift Duties Amendment Act 1983

 

PIB Volume 127, June 1984
The following items have no current application and will not be republished:
Page 1 Business tax incentives

 

PIB Volume 128, May 1984
The following items have no current application and will not be republished:
Page 2 Deductibility of entertainment expenses for professional persons
Page 5 Exchange rates - conversion of overseas income to NZ currency
Page 6 Inland Revenue Department Corporate Plan
Page 9 Interest and wage payments paid free of tax
Page 10 Return form for superannuation schemes

 

PIB Volume 129, July 1984
The following items have no current application and will not be republished:
Page 5 Rebate of stamp duty on conveyance of a dwellinghouse
Page 6 School fees rebate allowed for external examination fees in 1984
This volume included commentary relating to the following legislation:
Page 7 Income Tax Amendment Act (No. 2) 1985

 

PIB Volume 130, September 1984
The following items have no current application and will not be republished:
Page 2 Certificates of exemption from withholding tax
Page 2 Writedown on broodmares
Page 3 Recovery of tax arising after an estate distributed
Page 3 Estate duty accounts - not liable estates
Page 6 Motor vehicle expenses - policy review
The following items are still under review:
Page 7 Deductibility of interest, the quantum of which has not been determined at balance date