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