Issued
2019

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 items are still under review:
Page 6 Orchid growers - valuation of orchid plants

 

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