TIB - October 1995
Binding rulings
- National Mutual Policyholders
- Employee share purchase scheme
Policy statements
- Record keeping requirements: goods or services costing $50 or less
- Trust disclosure requirements
- Imputation - carrying forward unused credits
- Consumable aids - deductibility of cost
- Export market development expenditure refunds and further income tax
- Asset no longer used but retained by taxpayer - application to deduct adjusted tax value
Legislation and determinations
- Library books and periodicals - depreciation rate review
Questions we’ve been asked
- Income Tax Act 1994
- Income Tax Act 1976
- Goods and Services Tax Act 1985
- Estate and Gift Duties Act 1968
- Student Loans Scheme Act 1992
Legal decisions - case notes
- Wilson and Horton Ltd v CIR: Newspaper advertising space sold to non-residents - zero-rating
- Union Steamship co of NZ Ltd v CIR: Revenue and capital - distinction
- TRA 93/241: Land acquired for the purpose of erecting dwellinghouses - whether exempt from stamp duty
- Fraser v CIR: Inducement and restraint of trade payments - capital or income?
- Miller and O’Neil v CIR: The appropriate procedure for contesting a decision by the Commissioner
- NZ Refining Co Ltd v CIR: Crown payments and GST