Vol 5 No 7
Issued
01 Dec 1993

TIB - December 1993

Policy Statements

  • Payment of unclaimed money and Inland Revenue's role
  • Maori Land Act 1993 - tax implications

Tax legislation and determinations

  • FBT - prescribed interest rate reduced

Questions we've been asked

  • Income Tax Act 1976 
  • Goods and Services Tax Act 1985 
  • Child Support Act 1991 
  • Student Loan Scheme Act 1992 
  • Estate and Gift Duties Act 1968 

Legal Decisions - Case Notes

  • CIR v Henwood HC Wngtn AP 117/92:  Restraint of trade payments - capital or income?
  • Shell NZ Ltd v CIR HC Wellington AP 153/92:  Payments to employees who relocate