Vol 5 No 1
Issued
01 Jul 1993

TIB - July 1993

1993 Livestock Values

  • Average Market Values
  • National Standard Cost Values
  • Late release of values and 1993 Return filing requirements

Fishing Industry - Employer Premium rate changes

Policy Statements

  • Employment status of couriers
  • Expatriate home leave travel - Fringe benefit tax

Questions we've been asked

  • Income Tax Act 1976 
  • Goods and Services Tax Act 1985 
  • Child Support Act 1991 
  • Extra details for earlier items 

Legal Decisions - Case Notes

  • TRA 92/149: Tax status of reimbursing allowance paid by real estate principal
  • TRA 92/108 & 92/109: Penal tax charged for failure to account for PAYE
  • TRA 92/131: Input tax cannot be claimed on barrister's fee
  • TRA 93/24: Supply of on-site accommodation not a fringe benefit
  • Shell NZ Holding Co Ltd v. CIR: Which document is an “invoice” for imported goods
  • TRA 93/11 & Case Q34: Supply for GST purposes between parent and subsidiary companies
  • TRA 92/9 & 93/23:  Deductibility of interest, and value for depreciation purposes
  • AA Finance Ltd v. CIR: Finance company's gains on Government Stock - business gain or windfall?