Volumes 131-140
List of completed PIB reviews from volumes 131 to 140, Nov 1984 to Oct 1985.
| PIB Volume 131, November 1984 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 5 | Depreciation rates -toilet units - portable |
| Page 6 | Payments to handknitters - liability for PAYE deductions |
| Page 6 | Is the date on a refund cheque acceptable as the date of assessment for objection purposes? |
| Page 7 | Policy statement - employment of school children |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Income Tax Amendment Act (No. 2) 1985 |
| PIB Volume 132, January 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 6 | Validity of section 188A Income Tax Amendment Act1976 |
| Page 7 | Amendment to policy statement on employment of school children |
| Page 7 | Deductibility of interest on money borrowed to purchase shares - section 106(1)(h) |
| Page 7 | Shearers - travelling expenses |
| This volume included commentary relating to the following legislation: | |
| Page 5 | Income Tax Amendment Act (No. 2) 1985 |
| PIB Volume 133, July 1985 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act 1984 |
| Page 1 | Income Tax Amendment Act 1985 |
| PIB Volume 134, March 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Deduction limit for purchase of loose tools by business taxpayers |
| Page 5 | Sales/debtors/stock - early cut-off |
| Page 6 | Taxation of Maori authorities |
| PIB Volume 135, May 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Press releases - Deduction of income tax surcharge from national superannuation |
| Page 2 | Press releases - Special income tax exemption for insurance premiums and superannuation contributions |
| Page 3 | Fringe benefit Tax - Distinction between motorcars and other vehicles |
| Page 3 | The status of contract milkers |
| Page 5 | From Parliament: Questions in the house - Question 1 - Deductibility of industrial day care provided by companies |
| The following item has been updated and republished: | |
| Page 6 |
Orchid growers - valuation of orchid plants as part of Tax Information Bulletin vol 13, No 11, pgs 68-69 |
| PIB Volume 136, July 1985 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1, part 1 | Income Tax Amendment Act (No. 2) 1985 |
| Page 2, part 3 | Income Tax Amendment Act (No. 3) 1985 |
| Page 10, part 3 | Income Tax Amendment Act (No. 4) 1985 |
| PIB Volume 137, July 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Reimbursement of employees' home phones - Fringe benefit tax or income tax liability? |
| Page 3 | Fringe benefit tax on shareholder employees |
| Page 3 | Fringe benefit tax existing double tax conventions |
| This volume included a series of questions and answers about fringe benefit tax. The following questions and answers have no current application and will not be republished: | |
| Page 4 | Questions and answers about fringe benefit tax: Questions and answers 1-7, 10-11, 13-14, 16-30 |
| The following items have been updated and republished: | |
| Page 4 | Question and answer 8: Emergency calls, as part of IS 17/07 Fringe benefit tax - motor vehicles |
| Page 5 | Question and answer 9: Emergency calls, as part of IS 17/07 Fringe benefit tax - motor vehicles |
| Page 5 | Question and answer 12: Private use of large trucks, as part of IS 17/07 Fringe benefit tax - motor vehicles |
| Page 5 | Question and answer 15: Emergency calls, as part of IS 17/07 Fringe benefit tax - motor vehicles |
| PIB Volume 138, September 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Payments made under restraint of trade agreements |
| Page 2 | Corporate credit card schemes |
| Page 4 | Deduction for combs and cutters and handpieces for employee and self - employed shearers |
| Page 5 | Work related vehicle Fringe benefit tax exemption |
| Page 7 | The status of contract milkers |
| The following item has been updated and republished: | |
| Page 5 | Fringe benefit tax - Emergency call exemption, as part of IS 17/07 Fringe benefit tax - motor vehicles |
| This volume included commentary relating to the following legislation: | |
| Page 8 | Land Tax Amendment Act 1985 |
| PIB Volume 139, September 1985 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Goods and Services Tax Act 1985 |
| PIB Volume 140, October 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Business tax incentives |