Vol 10 No 1
Issued
01 Jan 1998

TIB - January 1998

Binding rulings 

  • Rent deemed to be payable - deductibility: Public Ruling BR Pub 97/13

Interpretation statements 

  • Property previously used other than for income/business in NZ

Legislation and determinations 

  • Student loan scheme – interest rates and repayment threshold for 1998-99
  • Depreciation determinations issued since last update of IR 260 Depreciation booklet