TIB - February 1996
Binding rulings
- Dispositions where the transferor reserves a benefit or advantage in real property - gift duty implications
- Dispositions where the transferor reserves a benefit or advantage in real property - income tax implications
- Bad debts - writing off debts as bad for GST and income tax purposes
- National Insurance Life and Health Ltd’s Executive Income Protection Agreed Value Contract
- National Insurance Life and Health Ltd’s Executive Income Protection Indemnity Value Contract
Policy statements
- Motor vehicle reimbursing rates
- Vehicle logbooks - required content and quality
Questions we’ve been asked
- Income Tax Act 1994
- Goods and Services Tax Act 1985
Legal decisions - case notes
- TRA 94/158: Transitional tax allowance (income under $9,880 rebate) - Education Officer’s entitlement
- BJR Fox v CIR: Valuation of property for property speculation tax
- TRA 92/176: GST input tax deduction allowed on farm house built for homestay accommodation
- TRA 95/11: GST - whether issuing a discount card is a financial service
- JL Slater and others v CIR: Whether activity constitutes “carrying on a business”
- TRA 95/33: Company arrangement held not to be a tax avoidance scheme