Vol 5 No 10
Issued
01 Mar 1994

TIB - March 1994

Policy statements

  • Miscellaneous depreciation issues - questions and answers
  • Trade-in cars - valuation by franchise motor vehicle dealers
  • Financial service fees
  • Distinction between casual agricultural workers and seasonal employees

Legislation and determinations

  • Fences - depreciation
  • FBT - prescribed interest rate reduced
  • Maori Purposes Act 1993/Ngati Rarua-Atiawa Iwi Trust Empowering Act 1993 - implications for the Inland Revenue Acts

Questions we've been asked

  • Income Tax Act 1976 
  • Goods and Services Tax Act 1985 
  • Gaming Duties Act 1971 
  • Estate and Gift Duties Act 1968 
  • Correction to earlier item 

Legal decisions - case notes

  • TRA 92/69: Whether in business of money lending; expenditure on property development
  • TRA 00/00: Deduction for seismic strengthening costs