Issued
2020

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
Page 3 Family support - free house and food - religious orders
The following item has been replaced:
Page 3
 Family support – free house and food – religious orders.  See OS 21/01 Income tax treatment of accommodation provided to employees generally and including [67] to [74] on accommodation provided by religious bodies to ministers of religion; and IS 21/06 Income tax and GST – Treatment of meal expenses.  Any income returned by employees for income tax purposes is automatically included as income for Working for Families tax credit purposes.
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 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 8  Question and answer 49: Credit card service charges. as QB 18/14: GST treatment of fees that suppliers charge their customers for using a credit or debit card.
Page 11

Question and answer 62: "Clinics" providing administrative services and taxable activity, as part of QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

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

Question and answer 112: Residential management committees and taxable activity, as part of QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

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 3 Motor vehicle record keeping requirements in respect of dealers
Page 5 Superannuation category one schemes
Page 5 Tax treatment of tour guides
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 questions and answers have been updated and republished:
Page 4 GST - Supply of accommodation in holiday homes, as QB 19/05 -QB 19/09 Short-stay accommodation