Volumes 161-170
List of completed PIB reviews from volumes 161 to 170, Apr 1987 to Feb 1988.
| PIB Volume 161, April 1987 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Donations to kindergartens |
| Page 2 | Fringe benefit tax - Staff share brokerage |
| Page 3 | Tax in dispute - specified rate of interest |
| Page 3 | Fringe benefit tax - change to the prescribed rate of interest |
| PIB Volume 162, April 1987 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act (No. 4) 1986 |
| PIB Volume 163, May 1987 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | GST and mystery envelope appeals |
| Page 2 | Employment of school children |
| Page 5 | Deductibility of interest - section 106(1)(h) of the Income Tax Act 1976 |
| Page 10 | GST on accident compensation levies |
| Page 16 | Privy Council decision on tax avoidance |
| Page 31 | Accrual tax treatment of income and expenditure |
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act 1986 |
| Page 4 | Income Tax Amendment Act 1987 |
| Page 22 | Income Tax Amendment Act (No. 2) 1987 |
| PIB Volume 164, August 1987 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Emoluments received from international organisations |
| Page 2 | Division of government superannuation |
| Page 3 | Franchise agreements assessment for stamp duty purposes |
| Page 3 | Valuation of trading stock |
| Page 6 | Responsibility to deduct withholding tax from door charges at hotels and taverns |
| Page 7 | Police officers - deductibility of gym fees |
| Page 8 | Benefit from money advanced |
| Page 8 | Transfer of shares to a nominee company |
| Page 10 | Tax in dispute - specified rate of interest |
| Page 11 | High Court decision CIR v NTN Bearing - SAECO NZ LTD (1985) 9 TRNZ 121 or (1985) 8 NZTC 5039 - charitable company |
| Page 15 | TRA decision - deductibility of expenditure |
| Page 16 | High Court decision - valuation of timber |
| Page 17 | TRA decision - Case G54 (1985) 7 NZTC 1235 - cash shortages - clause 8 fourth schedule |
| Page 19 | TRA decision - Case H8 (1986) 7 NZTC 158 - claim for computer disk drive - clause 4 fourth schedule |
| Page 19 | TRA decision - Case G73 (1985) 7 NZTC 1335 - life insurance sales representative - expenditure and depreciation on motor launch |
| Page 21 | GST and FBT |
| Page 22 | GST on hire agreements containing an option to purchase clause |
| Page 23 | The GST valuation of supplies to associated persons |
| Page 24 | GST on advance payments to kiwifruit growers |
| Page 24 | GST and debt collection agencies |
| Page 28 | GST treatment of farm houses |
| Page 29 | GST and non-resident traders |
| Page 30 | GST on directors' fees |
| Page 30 | GST - consumer credit and contingency debt insurance contracts |
| Page 32 | Taxable activity - continuous or regular |
| Page 32 | GST and mystery envelope appeals |
| Page 33 | GST on advertising for non-resident clients |
| Page 33 | GST on the supply of services by an investment management company |
| Page 35 | GST and the calculation of the employers accident compensation levy |
| Page 35 | Goods and services tax on travel agents' commissions |
| The following items have been updated and republished: | |
| Page 14 | TRA decision - Case J53 (1987) 9 NZTC 1297 or Case 94 (1987) 10 TRNZ 709 - directors' fees as QB 14/09: Income tax - Meaning of 'excessive remuneration' and 'excessive profits or losses' paid or allocated to relatives, partners, shareholders or directors and in Tax Information Bulletin Vol 26, No 9, October 2014 |
| Page 31 |
GST treatment of the sale of an interest in a taxable activity |
| Page 1 | Employee share purchase schemes (superseded by Tax Information Bulletin, Vol 30, No 5, June 2018, Employee share schemes) |
| The following items are still under review: | |
| Page 21 | GST - Supply of donated goods and services by a non-profit body |
| PIB Volume 165, September 1987 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Goods and Services Tax Amendment Act 1987 |
| Page 12 | Income Tax Amendment Act (No. 2) 1987 |
| Page 31 | Land Tax Amendment Act 1987 |
| PIB Volume 166, November 1987 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Departmental policy on the availability of tax credits for payment of tax deductions |
| Page 3 | The GST valuation of supplies to associated persons - valuation of motor vehicle supplied free of charge |
| Page 8 | Low interest loans - sections 3360(2)(b) |
| Page 8 | Valuation of livestock owned by investors |
| Page 9 | Military uniforms |
| The following item has been updated and republished: | |
| Page 6 | Bloodstock cost determination as QB 21/09: How to determine the cost price of bloodstock |
| PIB Volume 167, December 1987 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 31 | Accrual tax accounting regime: specific issues |
| Page 61 | Persons not required to accrue expenditure under section 104A of the Income Tax Act 1976 - determination made under section 104A(5) |
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act 1987 |
| Page 48 | Income Tax Amendment Act 1987 |
| PIB Volume 168, January 1988 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Computer software - payment for the use of |
| Page 1 | Film expenditure and the accruals regime |
| Page 2 | Goods and services tax on services provided by PIPS |
| Page 3 | GST on real estate agents commission's [sic] (transitional period) |
| Page 3 | Goods and services tax - open market value |
| Page 3 | Goods and services tax on assets retained upon ceasing to be a registered person |
| Page 4 | Goods and services tax - shareholder/employees' cars |
| Page 5 | Goods and services tax - income tax |
| Page 5 | Goods and services tax registration and debt collecting/repossession agencies |
| Page 6 | Goods and services tax - life insurance |
| Page 6 | Goods and services tax on renewal of crown leases |
| Page 6 | GST - costs incurred in preparing goods and services tax returns |
| Page 9 | High court decision - expenses as a condition of insurance agency employment |
| Page 9 | Section 188A - 1986 amendment |
| Page 9 | The Income Tax (Non-Resident Companies Special Development Project) Order 1987 |
| The following items have been updated and republished: | |
| Page 5 |
GST on human remains for repatriation, as part of QB 18/15: GST – When will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated? |
| Page 10 | War pensions - section 61(10) Income Tax Act 1976, as QB 18/12 Are war pensions paid under the Dutch ABVP Scheme exempt from income? |
| PIB Volume 169, February 1988 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | ACC employers levy - domestic earnings |
| Page 4 | Fringe benefit tax - not deductible for income tax purposes |
| Page 4 | GST - changes in use of capital assets |
| Page 5 | GST on the futures market |
| Page 6 | GST on the disposal of assets used principally for making exempt supplies |
| Page 6 | GST on geological surveys |
| Page 7 | Life insurance - temporary or term |
| Page 7 | Relieving teachers - travelling expenses |
| Page 8 | Treatment of depreciation recovered on the sale of a motorcar |
| PIB Volume 170, February 1988 | |
|---|---|
| This volume inlcuded commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act (No. 3) 1987 |
| Page 15 | Goods and Services Tax Amendment Act (No. 2) 1987 |
| Page 18 | Estate and Gifts Duties Amendment Act 1987 |