Volumes 71-80
Review of PIBs vol 71 (Dec 1972) to 80 (Aug 1974).
| PIB Volume 71, December 1972 | |
|---|---|
| The following item has no current application and will not be republished: | |
| Page 1 | All about tax incentives |
| PIB Volume 72, April 1973 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 2 | Land and Income Tax Amendment Act 1973 |
| Page 12 | New Double Tax Agreement with Australia 1972 |
| PIB Volume 73, May 1973 | |
|---|---|
| The following item has no current application and will not be republished: | |
| Page 1 | Salary and wages earner - 1973 returns, refunds and deductions |
| PIB Volume 74, June 1973 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 4 | Rates of exchange - conversion of overseas income to NZ currency |
| Page 5 | Increased exports incentive - cholic acid now qualifies |
| Page 11 | Depreciation - new rates approved |
| Page 12 | Business records to be kept for seven years |
| The following item has been updated and republished: | |
| Page 10 | Deduction for wife's expenses - professional people attending overseas conferences |
| PIB Volume 75, November 1973 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 7 | Cleaning contracts - most liable to withholding tax |
| Page 8 | Employers - keep records of overtime and shifts worked by employees |
| Page 12 | Hire of car parking space |
| Page 15 | Payroll tax abolished from 1 October |
| The following item has been updated and republished: | |
| Page 12 | How revaluation affects tax |
| This volume included commentary relating to the following legislation: | |
| Page 3 | Property Speculation Tax Act 1973 |
| PIB Volume 76, December 1973 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 3 | Land and Income Tax Amendment Act 1973 |
| PIB Volume 77, February 1974 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Investment allowance |
| Page 4 | West coast investment allowance |
| Page 6 | Farmers employing casual agricultural workers |
| Page 8 | Employers - make sure your employees sign their tax code declarations |
| Page 10 | Donations by companies for research or technical or commercial training |
| This volume included commentary relating to the following legislation: | |
| Page 13 | Accident Compensation Act 1972 |
| PIB Volume 78, May 1974 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Dividends paid by UK companies to NZ residents on or after 6/04/1973 |
| Page 4 | Activity fees paid to secondary schools |
| Page 9 | Overtime rebate - employers - record only actual overtime worked |
| Page 9 | Wild game hunters now liable to withholding tax |
| Page 10 | Life insurance and superannuation exemption |
| Page 10 | Depreciation - new rates approved |
| Page 11 | Cost of changeover from oil to alternative fuels |
| This volume included commentary relating to the following legislation: | |
| Page 5 | Land and Income Tax Amendment Act (No 2) 1974 |
| PIB Volume 79, June 1974 | |
|---|---|
| The following item has no current application and will not be republished: | |
| Page 3 | ACC levies |
| PIB Volume 80, August 1974 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 7 | Prior approval required for allowance for wages paid to husband or wife |
| Page 9 | Tax deductions from universal superannuation |
| Page 13 | Students' earnings - increase in income limit |
| Page 14 | Wool classers - employees for PAYE |
| Page 14 | Shearers' clothing - allowable as a deduction |
| Page 15 | Export market development incentive - how it applies to accountants |