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