TIB - November 1992

• Tax Information Bulletin Survey - Results out soon
• Taxation of Redundancy Payments
• South Island Snow Relief Scheme
• Summary of Qualifying Company Regime
• Inland Revenue Audits - Retaining Private Records
• It is our Job to be Fair
• Unclaimed Money
• Liable Parents' Tax Returns needed
• Names of Tax Evaders Published
• Error in the Working Copies of the GST Legislation

Questions we've been asked

Income Tax Act 1976

• Donation of Books to Library
• Local Authority Childcare Centre's Income
• Taxation of Legal Aid Payments
• Spreading of Accident Compensation Payments
• Crop Price included in Sale and Purchase Agreement
• Interest on Investment with Nominee Company in Liquidation
• Childcare Expenditure
• New Zealand Exchange Teachers to United Kingdom
• Sports People Playing Overseas
• Tax Exempt Organisations and Fringe Benefit Tax
• Childcare Facilities and Fringe Benefit Tax
• Guaranteed Minimum Family Income - Self-Employed People
• Withholding Tax and Foreign Entertainers

Goods and Services Tax Act 1985

• GST on Goods and Services supplied to Non-Resident
• GST on Purchases in New Zealand by Overseas Person
• GST on Assets retained on Cessation of Business
• GST on Services supplied to Overseas Business
• Retention of Business Records for GST Purposes