TIB - December 1994 (2 of 2)

Company law tax changes

Share repurchases and dividends

Summary flowcharts - tax treatment of share repurchases

Amalgamations

Terminology changes

International tax amendments

Zero-rating of goods situated outside New Zealand at the time of supply

Accounting for goods and services tax

Dairy companies - capital cost deduction repealed

GST and sail-away boats

Provisional tax

See also Vol 6 No 6A (TIB - December 1994)