Vol 6 No 8
Issued
01 Jan 1995

TIB - January 1995

Policy statements

  • Fringe benefits granted to employees of overseas branches of New Zealand companies
  • GST on gaming machines
  • Expenses incurred in pollution control
  • Overseas teachers and researchers deriving salaries and wages in New Zealand - income tax treatment
  • Depreciation claims mandatory
  • Residential property exempt from conveyance duty
  • Persons eligible to apply for a RWT certificate of exemption
  • Part-time domestic work - tax treatment of payments

Legislation and determinations

  • Determination G27: Swaps

Questions we've been asked

  • Income Tax Act 1976 
  • Goods and Services Tax Act 1985 
  • Unclaimed Money Act 1971 

Legal decisions - case notes

  • TRA 94/85: Interest deductibility
  • McKay and Bell v CIR:  Former section 129 - property sale or disposition before 1 April 1983
  • TRA 94/116:  Allocation of profits in husband and wife rental partnership

See also the appendix