Issued
2015

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
 as QB 13/05: Income tax - deductibility of a companion's travel expenses and in Tax Information Bulletin, Vol 26 No 1, February 2014

 

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
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 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