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Issued
2015

Volumes 41-50

List of completed PIB reviews from volumes 41 to 50, Jul/Aug 1967 to Jul 1969.

PIB Volume 41, July/August 1967
The following items have no current application and will not be republished:
Page 1 All about special development bonds

 

PIB Volume 42, September/October 1967
The following items have no current application and will not be republished:
Page 3 Objectives
Page 5 Arrangements to reduce tax - section 108
Page 5 Payments to relatives, family trusts etc. claimed as a deduction
Page 6 Fund raising campaigns by charities and other organisations
Page 7 Discretionary trusts
Page 8 Tax assessment of trusts
Page 9 Profits on purchase and sale of overseas securities
This volume included commentary relating to the following legislation:
Page 12 Land and Income Tax (Annual) Act 1967
Page 13 Land and Income Tax Amendment Act (No. 2) 1967

  

PIB Volume 43, December 1967
The following items have no current application and will not be republished:
Page 4 Income from the UK
Page 5 Jockeys - personal accident and sickness insurance exemption
Page 6 Company donations for general and scientific research
Page 6 Estate tax returns not needed in some cases
Page 7 Changes in the depreciation pamphlet
Page 11 Mystery envelope campaign - is lottery duty payable

  

PIB Volume 44, February/March 1968
The following items have no current application and will not be republished:
Page 2 Hypothetical or uncompleted transactions, reviewing past rulings
Page 3 Gift of livestock can be liable for both income tax and gift duty
Page 9 New tax codes to be filled in by 1 April
Page 12 Interest paid on some advance tax payments
Page 12 Depreciation rates on milking sheds
The following item has been updated and republished:
Page 3

Tax effects of exchange alterations on 21 November 1967
as Approval - income tax - currency conversion for branches and in Tax Information Bulletin Vol 27, No 9, October 2015

This volume included commentary relating to the following legislation:
Page 8 Income Tax (Export Incentive) Order 1968

  

PIB Volume 45, April/May 1967
The following items have no current application and will not be republished:
Page 7 More deductions for development expenditure
Page 7 Help for farmers when livestock killings delayed
Page 9 Taxing musterers' and drovers' earnings
Page 10 Companies donations for research
Page 11 Spreading forward excess income from sale of livestock on retirement from farming
The following item has been updated and republished:
Page 9

How costs of clearing a site are treated for tax purposes
as QB 14/08: Income Tax - Costs of demolishing an existing building on a building site and in Tax Information Bulletin Vol 26 No 8, September 2014

 

PIB Volume 46, August 1968
The following items have no current application and will not be republished:
Page 3 Tempus fugit!
Page 4 Dividends and interest from Australia
Page 5 Company donations for research
This volume included commentary relating to the following legislation:
Page 11 Estate and Gift Duties Act 1968
Page 14 Stamp Duties Amendment Act 1968

  

PIB Volume 47, November 1968
The following items have no current application and will not be republished:
Page 12 Some donations to state schools qualify for a special exemption
Page 13 Dividends to non-resident companies from pre-1964 profits - tax exemption expires 31 March 1969
Page 13 Increased exports incentive allowance allowable to owner of goods at time of export
Page 14 Special exemption allowable for American field service and rotary exchange students
Page 15 Remember to show rent and interest details in your tax return
Page 16 Sale of trees by farmers
This volume included commentary relating to the following legislation:
Page 3 Land and Income Tax (Annual) Act 1968
Page 3 Land and Income Tax Amendment Act 1968

 

PIB Volume 48, March 1969
The following items have no current application and will not be republished:
Appendix 1 All about deductions for salary and wage earners
This volume included commentary relating to the following legislation:
Page 5 Land and Income Tax Amendment Act (No. 2) 1968
Page 12 Land and Income Tax Amendment Act (No. 3) 1968
Page 17 Land and Income Tax Amendment Act 1968
Page 21 Estate and Gift Duties Act 1968

 

PIB Volume 49, April 1969
The following items have no current application and will not be republished:
Page 4 More deductions for salary and wage earners
This volume included commentary relating to the following legislation:
Page 6 Land and Income Tax Amendment Act (No. 3) 1968

 

PIB Volume 50, July 1969
The following items have no current application and will not be republished:
Page 3 Export market development expenditure
Page 4 Racing and trotting breeders - when profits or losses are taken into account for tax purposes
Page 6 Drought relief for Canterbury and Hawke's Bay farmers
Page 8 Standard values for wine stocks