TIB - August 1993
New Legislation
- Upcoming legislation - Taxation Reform Bill No.7
- Depreciation determinations - fees and procedures
- National Standard Costs for livestock
Questions we've been asked
- Income Tax Act 1976
- Goods and Services Tax Act 1985
- Estate and Gift Duties Act 1968
- Gaming Duties Act 1991
- Correction to earlier item
Legal Decisions - Case Notes
- TRA 93/67 and 93/68: Distribution from company's capital reserve is a dividend
- TRA 92/131 and 39/93: Charitable Status of the Medical Council of NZ
- TRA 92/43: Fringe benefits, current account balances and directors' fees
- Mitsubishi Motors NZ Ltd v CIR: Timing of the deductibility of warranty costs
- TRA 92/150: Assessability of payment for goodwill
- Hindmarsh v CIR AP 289/90: Deductibility of cost of an appeal to the Public Service Appeal Board
- Christchurch Press Co Ltd v CIR - AP 241/91: Deductibility of wages when employees working on capital improvements
- TRA 93/55: Sale of orchard - a going concern?
- TRA 92/151: Apportionment on sale - going concern and taxable supply
- TRA 91/125: Whether income derived by company or proprietor
See also the appendix.