TIB - August 1994
Policy statements
- Filing a special GST return when a creditor sells a debtor's goods in satisfaction of a debt
- Deducting withholding tax from hotel and tavern door charges
- Lease duty on lease variations or renewals
- Misappropriation of property by partner in a partnership
- Dividend withholding payment accounts and consolidated groups of companies
- GST - supplies made to residents of commercial dwellings
- GST - advertising for non-resident clients
Tax legislation and determinations
- FBT - prescribed rate of interest increased
- Child Support Amendment Act 1994
Questions we've been asked
- Income Tax Act 1976
- Estate and Gift Duties Act 1968
- Stamp and Cheque Duties Act 1971
Legal decisions - case notes
- Rangatira Ltd v CIR: Profit on sale of shares - capital or revenue
- TRA 93/211: Loss on disposition of depreciated property
- TRA 93/100: Wages subsidised by Employment Service - employer to deduct tax
- Prouse v CIR: Profits from subdivision of land
- Costello v CIR: Whether subdivision work was of a minor nature
- Newman v CIR: GST and subdivisions
- LR Lawrence v CIR: Whether chartering a private launch constitutes a business
- Allen Yacht Charters Ltd v CIR: Exchange of yachts - whether supply of taxable activity as a going concern