TIB - March 1993
Policy Statements
- Fidelity Fund Levies - Income Tax and GST Implications
- Employee or Independent Contractor?
- GST and Compensation to Maori Organisations
- Correcting Minor Errors in GST Returns
- Payments made under Restraint of Trade Agreements
- Accrual Determinations
- 5B: Mandatory Conversion Convertible Notes
- G7C: Futures and Options Markets
- G26: Variable Rate Financial Arrangements
New Legislation (Proposed)
- Livestock Valuation - New Self-Assessed Cost Guidelines
- Livestock Valuation - Questions raised during recent seminars
Questions we've been asked
- Income Tax Act 1976
- Goods and Services Tax Act 1985
- Stamp and Cheque Duties Act 1971
- Child Support Act 1991
Legal Decisions - Case Notes
- Case Q5 (1992) 15 NZTC 5,044: share trading loss, business of share dealing, 15 NZTC 5,044 circulating capital
- Case Q9 (1992) 15 NZTC 5,055: restraint of trade agreement, capital
- Brierley Investments Ltd v Bouzaid & Henry: administrative law, judicial review, fairness, legitimate expectations
- TRA No. 89/230: GST on consultant’s “commission”
- TRA No. 91/140: GST on grants, Public Authority, lodgement of objection
- B v CIR (1993) 15 NZTC 10,015: special circumstances, commitments of the parent necessary to support herself, unjust and inequitable
- Estate R.E.Turner v CIR: Dutiable estate; Passing of property; Contingency; Jersey customary law
- Motor Racing Expenditure - Apportionment (TRA Decision)
See also the appendix.