Vol 3 No 1
Issued
01 Jul 1991

TIB - July 1991

  • New TIB Volume, and Updated Index
  • Inland Revenue Publications as at 1 July 1991
  • Privy Council Decision - Collection of Information from Third Parties
  • Materiality and Precision - Accruals Income Tax Regime
  • FBT - Prescribed Rate of Interest
  • Approval of Overseas Tour and Conference Expenses
  • Retention of Business and Other Records
  • Average Market Values of Specified Livestock -1991
  • GST and Unconditional Gifts
  • Objections to PAYE Deductions - Deferral of Disputed Tax
  • Income Tax Amendment Act (No.3) 1991
  • Goods and Services Tax Amendment Act (No.3) 1991
  • Tax Treatment of Real Estate Salespersons’ Expenses