TIB - July 1994
Policy statements
- Specified superannuation contribution withholding tax (SSCWT)
- Premiums paid for use of business land - deductibility
- Cessation of GST registration
- Wages paid to spouse who cooks for permanent employees - deductibility
- Disbursements by professional firms on behalf of clients - GST
- Apples for Schools promotion - GST
Tax legislation and determinations
- Budget night announcements - 30 June 1994
Questions we've been asked
- Income Tax Act 1976
- Goods and Services Tax Act 1985
Legal decisions - case notes
- Presbyterian Church of NZ v CIR: Whether Church beneficiary fund’s income is exempt from tax
- CIR v Alcan NZ: Whether companies incorporated outside NZ can be included in a group for tax purposes
- TRA 92/88: Whether a full-time student qualifies for the transitional tax allowance
- CIR v Dewavrin Segard (NZ) Ltd: Whether forward wool contracts and forward exchange contracts are financial arrangements
- Waste Management Ltd v CIR: Whether expenditure qualifies for the prevention of pollution incentive
- LR McLean & Co and others v CIR: Whether wool is a secondhand good for GST purposes
- CIR v BNZ Investment Advisory Services Ltd: Whether goods and services acquired for the principal purpose of making taxable or exempt supplies