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Vol 2 No 8
Issued
01 Apr 1991

TIB - April 1991

  • Court Decision - Station Wagons and FBT
  • Valuation of Buildings occupied as Dwellings for GST purposes
  • FBT - Prescribed Rate of Interest for Quarter Commencing 1 April 1991
  • GST - Contingency Debt, Consumer Credit, and Payment Protection Insurance
  • Foreign Investment Fund (FIF) regime - FIF Press Release

Corrections

Correction - FBT Prescribed Rate of Interest

In TIB Volume Two, Number 8 (April 1991), there was an item on the FBT Prescribed Rate of Interest, for the quarter commencing 1 April 1991.

The heading of the article had the correct date, i. e., 1 April 1991, but the text showed the date as being 1 January 1991. April, of course, is correct.

The correct figures are:

  • Quarter commencing 1 January 1991 14.8%
    Quarter commencing 1 April 1991 13.75%