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 6 | Question and answer 45: Horse racing in partnership with non-registered persons, as part of QB 22/07: Income Tax and Goods and Services Tax - Treatment of bloodstock breeding |
| 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 |
| 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 |
| 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 |