TIB - January 1999
Binding rulings
- Trading stock – tax treatment of disposals (BR Pub 98/8)
- Tertiary student association fees (BR Pub 99/1)
- Product Ruling 98/79 withdrawn
Legislation and determinations
- Accident Insurance Act 1998 – tax implications
- Disputes procedures: TRA regulations and High Court Rules
- Student loan scheme – interest rates and repayment threshold for 1999-2000
Interpretation statements
- Lease renewals and extensions
Questions we’ve been asked
- Answers to enquiries we’ve received at Inland Revenue, which could have wider application. See the inside front cover for a list of questions in this issue.
Legal decisions – case notes
- Answers to enquiries we’ve received at Inland Revenue, which could have wider application. See the inside front cover for a list of questions in this issue.