Vol 4 No 4
Issued
01 Nov 1992

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