Vol 5 No 9
Issued
01 Feb 1994

TIB - February 1994

Policy statements

  • Repairs and maintenance
  • ACC earner premiums - correction

Tax legislation and determinations

  • Determination G5C: Mandatory conversion convertible notes
  • Depreciation rate for tax software
  • Student Loan scheme - interest rates for 1994-95

Questions we've been asked

  • Income Tax Act 1976 
  • Goods and Services Tax Act 1985 
  • Stamp and Cheque Duties Act 1971 
  • Accident Rehabilitation and Compensation Insurance Act 1992 
  • Child Support Act 1991 
  • Estate and Gift Duties Act 1968 
  • Gaming Duties Act 1971 
  • Student Loan Scheme Act 1992 

Legal decisions - case notes

  • TRA 93/142:  Sale of land not a taxable supply
  • TRA 93/183 and 184: Preparatory expenditure in setting up a business
  • TRA 93/163:  Assessment of accommodation under section 72
  • TRA 93/212:  Sick leave and redundancy
  • TRA 93/112: National superannuation surcharge on income earned before becoming a national superannuitant
  • TRA 93/136: Whether taxi business purchased as a going concern
  • TRA 83/228 (Dec’n 55/93):  Whether profits from property sales taxable

See also the appendix.