TIB - March 1995
Policy statements
- Calculating NZ Superannuitant surcharge - taxpayers with non-standard balance dates
- Restraint of trade payments - deductibility for payer
- FBT - meaning of availability for private use or enjoyment
- Fertiliser or lime - deduction for purchase and application
- Taxation of childrens earnings and the child rebate
- Effect of a companys residence on the obligation to maintain an imputation credit account
- Underlying foreign tax credits - eligible accounting years and information requirements for pre-commencement years
- Reregistration fee and associated legal costs under 1993 companies legislation - deductibility
- Non-resident withholding tax - monthly statements no longer required
Legislation and determinations
- Depreciation - psychological testing sets
- Student Loan Scheme - interest rates for 1995-96
Questions we've been asked
- Income Tax Act 1976
- Goods and Services Tax Act 1985
- Accident Rehabilitation and Compensation Insurance Act 1992
- Student Loan Scheme Act 1992
Legal decisions - case notes
- TRA 94/74: Determining other income for National Superannuitant surcharge
- Alliance Group v CIR: Meaning of “lump sum” for redundancy purposes
- NZ Forest Products Finance NV v CIR: Residence of New Zealand parent company’s foreign subsidiary
- TRA 92/92: Year in which ACC earnings-related compensation is assessable
- Wilson v CIR: Factors the Commissioner must consider when exercising discretion to accept late objections