Issued
2014

Volumes 51-60

Review of PIBs vol 51 (Sep 1969) to 60 (Mar 1971).

PIB Volume 51, September 1969
The following items have no current application and will not be republished:
Page 5 Racing and trotting breeders - more information on taxing profits or losses
Page 8 Costs allowable when moving business
Page 11 New companies and partnerships
Page 15 Taxation of trusts
Page 16 The Ward case and the 1968 trust legislation
The following item has been updated and republished:
Page 11

Consumable aids to manufacture or production - what they are and when to claim as a deduction
as IS 14/03: Income tax - Consumable aids and in Tax Information Bulletin Vol 26, No 6, July 2014

 

PIB Volume 52, October 1969
The following items have no current application and will not be republished:
Page 3 All about tax incentives

  

PIB Volume 53, November 1969
The following items have no current application and will not be republished:
Page 3 Racing and trotting breeders - more about valuation of fillies and mares
Page 6 How to tax the shearer and shearing contractor
Page 9 Instant adjustments for salary and wage earners
This volume included commentary relating to the following legislation:
Page 11 Land and Income Tax (Annual) Act 1969
Page 11 Estate and Gift Duties Amendment Act 1969
Page 12 Land and Income Tax Amendment Act 1969

 

PIB Volume 54, February 1970
The following items have no current application and will not be republished:
Page 4 Non-resident withholding tax
Page 5 Taxation of trusts
Page 6 Staff life and accident insurance
Page 7 Wages paid to wife
This volume included commentary relating to the following legislation:
Page 8 Land and Income Tax Amendment Act (No 2) 1969

 

PIB Volume 55, March-April 1970
The following items have no current application and will not be republished:
Page 6 Spreading costs when fertiliser programme delayed by drought
Page 7 Donations by companies
Page 8 Here's how your wife's earnings affect your tax
Page 10 How to get your secondary tax rate adjusted if it is too high or too low
Page 13 Shearing contractors
Page 13 Farm development expenditure recovered
Page 13 Relief for new farmers
Page 13 Interest from clubs

 

PIB Volume 56, May 1970
The following items have no current application and will not be republished:
Page 10 Depreciation changes - new rates approved
Page 12 Second hand machinery now qualifies for increased export incentive
Page 13 Employers - 100 percent of your employees' current superannuation contributions is allowable for PAYE
Page 14 Donations by companies

 

PIB Volume 58, October 1970
The following items have no current application and will not be republished:
Page 4 More about payroll tax
Page 5 Depreciation changes - new rates approved
Page 6 Advance deposits of PAYE tax extended to all employers
Page 7 Relief for farmers on new farms
Page 8 Donations by companies
Page 11 Increased livestock incentive - what happens when pattern of farming changed

 

PIB Volume 59, November 1970
The following items have no current application and will not be republished:
Page 10 How to tax holiday pay

 

PIB Volume 60, March 1971
The following items have no current application and will not be republished:
Page 9 How to tax pay when pay period straddles two income years
Page 16 Who completes statement when value of deceased's furniture and personal effects is unlikely to exceed $2000
Page 17 Changes and additions to the tax incentives explained in PIB 52
This volume included commentary relating to the following legislation:
Page 3 Land and Income Tax (Annual) Act 1970
Page 3 Land and Income Tax Amendment Act 1970