Vol 11 No 1
Issued
01 Jan 1999

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  • Product Ruling 98/79 withdrawn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.