Vol 3 No 5
Issued
01 Mar 1992

TIB - March 1992

  • GST - Farm Houses and Section 21(5) Deductions
  • GST - Apportionment and Farm Houses
  • Depreciation Rates Increase and Petroleum Mining Legislation
  • GST-The Supply of a Commercial Building as a Going Concern - New Threshold
  • Inland Revenue authorised to match Data with Social Welfare and Accident Compensation Corporation
  • Gaming Machine Duty and Casino Duty Legislation enacted
  • GST and Cheque Clearance Fees
  • FBT - Prescribed Rate of Interest for Quarter commencing 1 January 1992
  • Farm Fertiliser purchased before Balance Date
  • Opossums removed from Withholding Payments Regime
  • Sphagnum Moss Pickers included in Withholding Payments Regime
  • The IR 10 and Section 25 of the Income Tax Act 1976