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