Issued
2019

Volumes 81-90

Completed reviews of Public Information Bulletins vol 81-90 (1974 to 1977).

PIB Volume 81, October 1974
The following items have no current application and will not be republished:
Page 9 Depreciation - new rates approved
Page 9 Cost of conversion to metric measurements
This volume included commentary relating to the following legislation:
Page 10 Land and Income Tax Amendment Act 1974

 

PIB Volume 82, December 1974
The following items have no current application and will not be republished:
Page 2 Valuation of trading stock for tax purposes
Page 13 Dividends paid by UK companies to NZ residents

 

PIB Volume 83, April 1975
The following items have no current application and will not be republished:
Page 4 Increased exports incentive scheme
Page 4 New special exemptions and deductions for superannuation, life insurance and other qualifying payments from 1 April 1975
Page 10 Tax on commercial bills
Page 11 Payments from NZ Authors' Fund
Page 13 Objections to assessments
Page 14 Honoraria
This volume included commentary relating to the following legislation:
Page 8 The Income Tax (Withholding Payments) Regulations 1975

 

PIB Volume 84, May 1975
The following items have no current application and will not be republished:
Page 4 Shareholder employees - NZ superannuation
Page 9 Non-profit organisations - $500 income exemption
Page 11 Valuation of spare parts in the motor trade
This volume included commentary relating to the following legislation:
Page 10 Inland Revenue Department Act 1974

 

PIB Volume 85, August 1975
The following items have no current application and will not be republished:
Page 7 Grants paid to farmers by catchment commissions
Page 7 Payments between husband and wife
Page 8 Interest exemption
Page 10 Expenses paid by the Accident Compensation Commission
Page 11 Estate duty stock used to pay estate duty
Page 12 Topdressing expenditure
Page 14 Honoraria
Page 13 Timber merchants - 'bearers and fillets'

 

PIB Volume 86, November 1975
The following items have no current application and will not be republished:
Page 2 Depreciation - first year allowances
Page 3 Increased exports incentive scheme
Page 4 So you don't agree with us
Page 6 Parliamentary election day workers
Page 7 Overtime defined
Page 8 Refunds from the income equalisation reserve scheme
This volume did not include any legislative commentary.

 

PIB Volume 87, May 1976
The following items have no current application and will not be republished:
Page 3 Uncompleted or proposed transactions
Page 5 Increased exports incentive scheme
Page 6 Interest exemption
Page 7 Losses in a group of companies
Page 8 Business records to be kept for seven years
Page 9 Discretionary payments to beneficiaries out of Capital
Page 10 Employers - ACC levy 
Page 14 Taxation of husband and wife partnerships

 

PIB Volume 88, November 1976
The following items have no current application and will not be republished:
Page 2 Interest compounded
Page 4 Increased export incentive  
Page 5 Station wagons and Land Rovers - first year depreciation allowances and $6,000 depreciation limit
Page 6 Dividends from unrealised capital profits
Page 6 Manufacturer's work in progress
Page 7 Tax rebate for young families
This volume included commentary relating to the following legislation:
Page 2 The Companies (Limitation of Distributions) Regulations 1976
Page 3 Estate and Gift Duties Amendment Act 1976

 

PIB Volume 89, January 1977
The following item has been updated and republished:
Page 5 Chainsaw reimbursing allowances as QB 15/08: Income tax - tax treatment of allowances paid to chainsaw operators and in Tax Information Bulletin Vol 27, No 10, November 2015
The following items have no current application and will not be republished:
Page 5 Double tax agreement with Fiji
Page 6 Labour projects by voluntary organisations
Page 7 Life insurance premiums exceed allowable limit
Page 7 Wages to wife or housekeeper for cooking duties
Page 8 Increased export incentive
Page 8 Loose tools 
Page 9 First year depreciation - new investment allowances
The following items are still under review:
Page 8 Frames for beehives
The following item has been withdrawn:
Page 4 Farmers leasing farm from trust - rental portion applicable to dwellings has been withdrawn and replaced by IS 17/02 – Income tax – deductibility of farmhouse expenses
This volume included commentary relating to the following legislation:
Page 4 Income Tax (Compensatory Export Incentive Allowance) Act 1977

 

PIB Volume 90, May 1977
The following items have no current application and will not be republished:
Page 3 Deduction of expenses from income from employment
Page 4 Overseas tax credits
Page 6 Depreciation on utility vehicles
This volume included commentary relating to the following legislation:
Page 5 The Income Tax (Withholding Payments) Regulations 1975, Amendment No. 1