Issued
2019

Volumes 151-160

Completed reviews of PIB volumes 151-160, June 1986 to March 1987.

PIB Volume 151, June 1986
This volume included commentary relating to the following legislation:
Page 1 Income Tax Amendment Act (No 2) 1986

 

PIB Volume 152, September 1986
The following items have no current application and will not be republished:
Page 1 Farm holidays
Page 1 GST on accident compensation levies
Page 4 Purchase of farm dogs

 

PIB Volume 153, August 1986
The following items have no current application and will not be republished:
Page 2 Charitable companies
Page 3 Matrimonial Property Act - division of government superannuation
Page 3 Objections out of time
Page 4 Single premium mortgage repayment insurance

 

PIB Volume 154, August 1986
This volume included commentary relating to the following legislation:
Page 1 Income Tax Amendment Act (No 3) 1986
Page 1 Income Tax (Annual) Act 1986
Page 1 Land Tax (Annual) Act 1986

 

PIB Volume 155, October 1986
The following items have no current application and will not be republished:
Page 1 Family support - employers' questions and answers
Page 5 Tools of trade - technical aids - equipment - adjustment for private use

 

PIB Volume 156, November/December 1986
The following items have no current application and will not be republished:
Page 2 Family support - New Zealand residents receiving Australian domestic purposes benefit
Page 3 Family support - Six percent holiday pay - family support payments
Page 5 Use of credit and charge card vouchers and statement as tax invoices
Page 6 Section 150 of the Income Tax Act 1976
The following items are still under review:
Page 3 Family support - free house and food - religious orders
This volume included commentary relating to the following legislation:
Page 5 Income Tax Amendment Act (No 4) 1986

 

PIB Volume 157, November 1986
This volume included commentary relating to the following legislation:
Page 2 Estate and Gift Duties Amendment Act 1986
Page 2 Inland Revenue Department Amendment Act 1986
Page 3 Land Tax Amendment Act 1986

 

PIB Volume 158, November 1986
The following questions and answers have no current application and will not be republished:
Page 3 Questions and answers about GST (continued from PIB Volume 148, May 1986): 43-44, 50-61, 63-69, 71-98, 100-107, 109-111, 113-119, 121-126
Page 7 Question and answer 46: GST and sales tax
Page 7 Question and answer 47: GST and commemorative coins
Page 8 Question and answer 49: Credit card service charges. See also QB 18/14: GST treatment of fees that suppliers charge their customers for using a credit or debit cardin Tax Information Bulletin Vol 30, No 9, October 2018.
Page 22 Question and answer 99: Tea coupons and manufacturer's promotional coupons
Page 30 Question and answer 120: Insurance indemnity payments
The following questions and answers have been updated and republished:
Page 7

Question and answer 48: GST and “4 week accommodation” rule, in Tax Information Bulletin Vol 6, No 2 (August 1994), p 6

Page 11

The following item has been updated and republished as part of QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

Question and answer 62: "Clinics" providing administrative services and taxable activity

Page  14

Question and answer 70: Separate persons, as part of BR Pub 18/06 Goods and services tax - payments made by parents to state and state integrated schools

Page 26

Question and answer 108: Sale of interest or share in partnership
as QB 14/03: Goods and Services Tax – Transfer of interest in a partnership and in Tax Information Bulletin Vol 26, No 5, June 2014

Page 27

The following item has been updated and republished as part of QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

Question and answer 112: Residential management committees and taxable activity

The following questions and answers are still under review:
Page 6 Question and answer 45: Horse racing in partnership with non-registered persons

 

PIB Volume 159, February 1987
The following items have no current application and will not be republished:
Page 1 Change of balance date - calculation of tax
Page 5 Superannuation category one schemes
Page 5 Tax treatment of tour guides
The following item is still under review:
Page 3 Motor vehicle record keeping requirements in respect of dealers
The following item has been replaced:
Page 1 Derivation of income from services for income tax purposes. Withdrawn and replaced by IS 16/06: Income tax - timing - when is income from professional services derived?

 

PIB Volume 160, March 1987
The following items have no current application and will not be republished:
Page 1 Accident Compensation Corporation industrial activity classification - clerical/management (class 800)
Page 3 Accommodation supplied at major construction sites - section 72 of the Income Tax Act 1976
Page 4 GST - Goods sold in satisfaction of a debt
Page 5 Motor vehicle expenses
The following item is still under review:
Page 4 GST - Supply of accommodation in holiday homes