Vol 7 No 12
Issued
01 Apr 1996

TIB - April 1996

Binding rulings

  • Licensed premises operators and entertainment (BR Pub 96/5)
  • Definition of “transitional capital amount” (BR Pub 96/6)
  • GST - when the supply of leasehold land is an exempt supply (BR Pub 96/7)
  • Fletcher Challenge Ltd’s share capital reorganisation (BR Prd 96/3)
  • Farmers Mutual Group - formation of holding company (BR Prd 96/5)
  • Wrightson Ltd’s co-branded charge card (BR Prd 96/7)
  • HomeOFFICE Software Ltd’s IR 5 Tax Wizard (BR Prd 96/8)

Legislation and determinations

  • 1996 international tax disclosure exemption ITR7
  • Lawnmowers - deaft depreciation determination

Questions we’ve been asked

  • Income Tax Act 1994 
  • Goods and Services Tax Act 1985 
  • Child Support Act 1991 
  • Tax Administration Act 1994 
  • Tax Administration (Binding Rulings) Regulations 1995