Volumes 141-150
Review of PIBs vol 141 (Nov 1985) to 150 (Jul 1986).
| PIB Volume 141, November 1985 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Deduction in terms of section 127 for artificial shelter belts |
| Page 4 | Employee IRD numbers |
| This volume included commentary relating to the following legislation: | |
| Page 3 | Income Tax Amendment Act (No. 3) 1985 |
| PIB Volume 142, January 1986 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Income equalisation reserve scheme - late deposits |
| Page 3 | Standard values of livestock - new minimum standard values - section 86 of the Income Tax Act 1976 |
| Page 9 | Conveyance duty - exemption on a transfer from a trustee to a beneficiary - section 17F of the Stamp and Duties Act 1971 |
| Page 10 | Conveyance duty - one half share in a dwellinghouse transferred - section 24A of the Stamp and Duties Act 1971 |
| PIB Volume 143, February 1986 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Goods and Services Tax Act 1985 |
| PIB Volume 144, March 1986 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 4 | Tax deferral provisions of sections 188B and 34 of the Income Tax Act 1976 |
| Page 4 | Mohair producers association of New Zealand (Inc) tour to Victoria, Australia in February 1986 - overseas tour expenses |
| Page 7 | Artificial shelter belts - deduction in terms of section 127 |
| Page 8 | Purchase of farm dogs |
| Page 10 | Fringe benefit tax returns - new filing rules |
| The following item has been updated and republished: | |
| Page 2 | Fringe benefit tax - cars left at airport - 24 hour exemption, as part of IS 17/07 Fringe benefit tax - motor vehicles |
| This volume included commentary relating to the following legislation: | |
| Page 3 | Income Tax (Annual) Act 1985 |
| PIB Volume 145, March 1986 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act (No 4) 1986 |
| PIB Volume 146, May 1986 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Assessability of gains made on discounting of stock and bonds |
| Page 6 | Southern Petroleum - no liability petroleum mining company - deduction for amount paid on shares pursuant to section 160A of the Income Tax Act 1976 |
| Page 7 | Status of contract milkers |
| This volume included commentary relating to the following legislation: | |
| Page 9 | Income Tax Amendment Act 1986 |
| PIB Volume 147, May 1986 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act 1986 |
| PIB Volume 148, May 1986 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Questions and answers about GST: Questions and answers 1-7, 9-10, 12, 14-41 |
| The following items have been updated and republished: | |
| Page 3 |
Question and answer 8: fines |
| Page 4 |
Question and answer 11: Deposits by way of security (bonds) |
| Page 4 | Question and answer 13: Combined "tax invoice" and "credit note", as part of QB 18/13 Income tax – what is the tax treatment of allowances paid and benefits provided to farm workers? |
| PIB Volume 149, July 1986 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Joint venture forestry agreements - stamp duty liability |
| The following item has been updated and republished: | |
| Page 2 | First aid allowance as QB 15/15: Income tax - first aid allowances and in Tax Information Bulletin Vol 28, No 1, February 2016 |
| PIB Volume 150, July 1986 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Goods and Services Tax Amendment Act 1986 |