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 |
Frames for beehives |
| Page 8 | Increased export incentive |
| Page 8 | Loose tools |
| Page 9 | First year depreciation - new investment allowances |
| 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 |