Skip to main content
Vol 4 No 10
02 May 1993

TIB - May 1993

Legislative Changes

  • Accident compensation changes - Accident Rehabilitation and Compensation Insurance (Earnings Definitions) 1992
  • Accident Rehabilitation and Compensation Insurance (Employer Premium) 1992

Policy Statements

  • Tax treatment of computer software
  • Property valuations - acceptance by Inland Revenue
  • Commissions on life insurance sold to agent's family

Questions we've been asked

  • Income Tax Act 1976 
  • Goods and Services Tax Act 1985 
  • Child Support Act 1968 
  • Miscellaneous

Legal Decisions - Case Notes

  • TRA 91/190:  Deduction for university fees
  • TRA 92/27: Undisclosed income
  • Commercial Union General Insurance Co Ltd v CIR:  Interest on tax in dispute
  • TRA 92/139:  Assessability of aeroplane game winnings
  • Hadlee and Sydney Bridge Nominees Ltd v CIR: Clarification of earlier case note

See also Appendix 10A.


Correction - Computer Software

In TIB Volume Four, No.10 (May 1993), there was an introduction on page 1 of the main TIB referring to the separate Appendix on computer software. In this introduction, the date shown as 31 July 1993 should in fact be 30 June 1993.

This error does not affect the Appendix itself, it appears only in the introduction in the TIB.