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 4 | Signing of returns prepared by agents |
| Page 10 | Earnings from election duties |
| Page 11 | Keeping of business records |
| 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 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 |
| Page 6 | Deemed dividends, as IS 21/05 Non-cash dividends |
| 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 item has been updated and republished as: | |
| Page 7 | Deductibility of interest, the quantum of which has not been determined at balance date as QB 22/10: Can a close company deduct interest on a shareholder loan account where the amount is not known until after the balance date? |