Volumes 171-183
Completed reviews of PIB volumes 171-183, March 1988 to July 1989.
| PIB Volume 171, March 1988 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Goods and services tax and advance payments to kiwifruit growers |
| Page 7 | Goods and services tax on imported "free of charge" goods |
| Page 8 | Goods and services tax - land tax charges |
| Page 8 | Goods and services tax on matrimonial property agreements |
| Page 8 | Goods and services tax - valuation of supplies to associated persons |
| Page 9 | Inducement payments - also known as "golden hellos" and "golden handcuffs" |
| Page 11 | Persons not required to accrue expenditure under section 104A of the Income Tax Act 1976 - Determination E2 |
| Page 16 | Relocation expenses - section 73 of the Income Tax Act 1976 |
| Page 17 | Responsibility to deduct withholding tax from door charges at hotels and taverns |
| Page 17 | "Voluntary workers" employed by approved charitable organisations |
| The following item has been updated and republished: | |
| Page 1 | Goods and services tax - buildings occupied as dwellings, as part of IS 20/04 Goods and services tax: GST treatment of short-stay accommodation |
| Page 17 | Cost of keep of farm employees, as part of QB 18/13 Income tax – what is the tax treatment of allowances paid and benefits provided to farm workers? |
| PIB Volume 172, March 1988 | |
|---|---|
| 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 Withdrawn and replaced by IS 16/06: Income tax - timing - when is income from professional services derived?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 173, April 1988 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Apportioning motor vehicle expenses |
| Page 1 | Fringe benefit tax - change to the prescribed rate of interest |
| Page 3 | Form GST 121 - goods and services tax return for goods sold in satisfaction of a debt |
| Page 3 | Goods and services tax and the assignment or surrender of commercial tenancy leases |
| Page 3 | Goods and services tax - costs incurred in preparing goods and services tax returns |
| Page 4 | Goods and services tax and donations made by parent teachers associations to school committee |
| Page 4 | Goods and services tax and fringe benefit tax |
| Page 5 | Goods and services tax on payments from the Department of Social Welfare to foster parents and organisations concerned with child welfare |
| Page 6 | Goods and services tax registered persons having a turnover exceeding $24 million per annum to adopt a one month taxable period |
| Page 10 | Goods and services tax - time of supply of real estate |
| Page 11 | Livestock valuation for taxation purposes - alternative method of allocating costs to livestock - cost of production |
| Page 14 | Legislation - sale of shares in Petrocorp - section 5 of the Finance Act 1987 |
| Page 20 | Press release- disaster relief payments |
| Page 21 | Self-employed accident compensation levy |
| The following items have been updated and republished: | |
| Page 7 | Goods and services tax and property administration, as part of QB 19/11: GST - administrative or management services provided by an unincorporated body to its members |
| Page 9 | Goods and services tax on services supplied to international aircraft, as QB 22/05: GST - Does zero-rating apply to certain services that airport operators supply to international airline operators? |
| This volume included commentary relating to the following legislation: | |
| Page 19 | Income Tax (Withholding Payments) Regulations 1979, Amendment No. 6 |
| Page 21 | Goods and Services Tax Amendment Act 1988 |
| PIB Volume 174, May 1988 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act 1988 |
| Page 12 | Goods and Services Tax Amendment Act 1988 |
| Page 23 | Stamp and Cheque Duties Amendment Act 1988 |
| Page 23 | Unclaimed Money Amendment Act 1988 |
| Page 24 | Inland Revenue Department Amendment Act 1988 |
| Page 25 | Film Hire Tax Amendment Act 1988 |
| Page 26 | Land Tax Amendment Act 1988 |
| Page 35 | Income Tax Amendment Act (No. 2) 1988 |
| Page 48 | Goods and Services Tax Amendment Act (No. 2) 1988 |
| Page 55 | Stamp and Cheque Duties Amendment Act (No. 2) 1988 |
| PIB Volume 175, July 1988 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Accident compensation levy liability - withholding payments |
| Page 2 | The accrual tax accounting regime and export tax credit incentives |
| Page 9 | Cost of domestic establishment |
| Page 9 | "Cyclone Bola" disaster relief payments - income tax implications |
| Page 14 | Disclosure of inter-related arrangements under section 64H of the Income Tax Act 1976 |
| Page 17 | Exemption from the requirements of section 64H(1) of the Income Tax Act 1976 - Appendix A |
| Page 22 | Fiji tax free zones and the international tax regime |
| Page 23 | Fourth schedule - excess superannuation contributions |
| Page 24 | GST and the accounting basis and return period criteria for group representative members in terms of - section 55 of the Goods and Services Tax Act 1985 |
| Page 24 | Goods and services tax - advance payments to kiwifruit growers |
| Page 25 | Goods and services tax and the calculation of employers accident compensation levy |
| Page 26 | Goods and services tax - consumer credit and contingency debt insurance contracts |
| Page 26 | Goods and services tax on directors' fees |
| Page 27 | Goods and services tax and premiums of loss of earnings indemnity policies |
| Page 27 | Goods and services tax on rebates paid by co-operatives |
| Page 28 | Goods and services tax on the sale of taxi licences |
| Page 28 | Goods and services tax - tax invoice requirements |
| Page 30 | TRA decision - Case H109 (1986) NZTC 723 or Case 39 (1986) 10 TRNZ 2273 - shareholders' bonuses - whether expenditure incurred |
| Page 30 | TRA decision - Case K15 (1988) 10 NZTC 196 or Case 233 (1987) 10 TRNZ 207 - section 73 of the Income Tax Act 1976 |
| Page 32 | Valuation of timber stocks - timber merchants |
| The following items have been updated and republished: | |
| Page 8 |
Chainsaw reimbursing allowances |
| Page 8 | Bloodstock cost determination as QB 21/09: How to determine the cost price of bloodstock |
| PIB Volume 176, September 1988 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Accident compensation - adjustments on employer cessation - levy rate |
| Page 3 | Deferral of tax in dispute regarding tax deductions - section 34 of the Income Tax Act 1976 |
| Page 37 | Tax treatment of franked and unfranked dividends received from Australian companies |
| Page 36 | Special tax codes for employees on overseas service |
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act (No. 4) 1988 |
| PIB Volume 177, October 1988 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act (No. 3) 1988 |
| Page 38 | Land Tax Amendment Act (No. 2) 1988 |
| Page 39 | Goods and Services Tax Amendment Act (No. 3) 1988 |
| PIB Volume 178, February 1989 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Airport operators - depreciation on airport runways |
| Page 2 | Balance date policy |
| Page 6 | Commission agents - expense claims |
| Page 9 | Depreciation - change of balance date |
| Page 10 | Goods and services tax and rebate paid by co-operative societies |
| Page 11 | Petrol retailers - inducement paid by oil companies |
| Page 11 | Poultry farmers - entitlement licences |
| Page 12 | Real estate salespersons/share fishermen |
| Page 13 | Share dealers - valuation of stock of shares |
| Page 14 | Section 106(1)(h)(ii) of the Income Tax Act 1976 - deductibility of interest on money borrowed to acquire shares in a group company |
| Page 16 | Self-employed accident compensation levy |
| The following item has been updated and republished: | |
| Page 17 | The tax treatment of training and education provided to employees, as part of QB 15/15 Income tax - first aid allowances |
| PIB Volume 179, May 1989 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Balance date policy |
| Page 3 | Exiting payments to farmers |
| Page 4 | Goods and services tax - indemnity payments under a contract of insurance |
| Page 5 | Goods and services tax interest paid - liability to income tax |
| Page 5 | Goods and services tax - kiwifruit growers |
| Page 6 | Goods and services tax on purchases by tourists departing overseas |
| Page 8 | Loss of earnings or profits insurance |
| Page 8 | Lotto franchise fee |
| Page 9 | Medical practitioners - special tax code certificates |
| Page 9 | National superannuitants - tax adjustment for 1989 year |
| Page 12 | Provisional tax - interest |
| Page 12 | Real estate salespersons |
| Page 14 | Section 336N of the Income Tax Act 1976 - Valuation for fringe benefit tax of leased CNG or LPG unit when installed in a motor vehicle |
| Page 14 |
Share fishermen - correct treatment for tax and ACC purposes |
| Page 16 | Shearers - employment related expenses - tax free allowances |
| Page 16 | Stamp duty liability involving multiple instruments in respect of one transaction, where one instrument executed prior to 17 March 1988 |
| Page 17 | Time share apartments |
| The following item has been updated and republished: | |
| Page 3 |
Goods and services tax and progress payments on boats |
| The following items are still under review: | |
| Page 6 | Goods and services tax on payments from the Department of Social Welfare to foster parents and organisations concerned with child welfare |
| Page 11 | Property held for resale - tax treatment of costs of land development and other expenses |
| This volume included commentary relating to the following legislation: | |
| Page 7 | Income Tax (Withholding Payments) Regulations 1979, Amendment No. 7 |
| Page 10 | Double Taxation Relief (Finland) Order 1984 (SR 1984/190) |
| PIB Volume 180, June 1989 | |
|---|---|
| The following item has been replaced: | |
| Page 1 |
Income Tax Amendment Act (No. 5) 1989: New residence rules. Replaced by IS14/01: Tax residence and in Tax Information Bulletin Vol 26, No 3, April 2014 |
| PIB Volume 181, June 1989 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Income Tax Amendment Act (No. 5) 1988 |
| Page 22 | Goods and Services Tax Amendment Act 1989 |
| Page 34 | Estate and Gift Duties Amendment Act 1989 |
| PIB Volume 182, July 1989 | |
|---|---|
| The following items have no current applications and will not be republished: | |
| Page 5 | Conveyance duty and Goods and services tax |
| Page 5 | Goods and services tax - time of supply for buildings under construction |
| Page 6 | The impact on Goods and services tax pricing as a result of the removal of one and two cent coins from circulation |
| Page 6 | GST treatment of performance bond insurance |
| Page 7 | GST: Rest homes and private hospitals from 1 July 1989 |
| Page 7 | Local authority rates |
| Page 9 | Press release: issued 24.5.89 - refunds of export tax credits |
| Page 10 | Press release: issued 9.5.89 - Landcorp mortgage |
| Page 10 | Press release: issued 28.3.89 - section 129 Income Tax Act 1976 and winding up distribution tax |
| Page 11 | Press release: issued 9.12.88 - tax relief for South Island drought affected farmers |
| Page 12 | Persons not required to disclose an interest in a foreign company or foreign investment fund under section 245W of the Income Tax Act 1976 - exemption under section 245W(2) |
| Page 14 | Provisional tax transitional rules for trustees |
| Page 14 | Tax status of the Shipping Corporation of New Zealand |
| PIB Volume 183, July 1989 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Accruals determinations |