Issued
2018

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
as QB 14/14: Goods and services tax - late return charges (including library fines and parking overstay charges) and in Tax Information Bulletin Vol 27, No 1, February 2015

Page 4

Question and answer 11: Deposits by way of security (bonds)
as QB 14/06: GST - Hire firm security bonds and in Tax Information Bulletin Vol 26, No 7, August 2014

Page 4 The following item has been updated and republished as part of QB 18/06: Can a registered person issue a combined tax invoice and credit or debit note?
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