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Vol 12 No 5
01 May 2000

TIB - May 2000

Binding rulings

  • Notice of extension of public ruling
  • Relationship between the “unit trust” and “qualifying trust” definitions: Notice of non-renewal of public ruling BR Pub 95/5A
  • Bad debts – writing off debts as bad for GST and income tax purposes. Public ruling – BR Pub 00/03
  • Product ruling – BR Prd 00/03
  • Product ruling – BR Prd 00/04

Interpretation statements

  • Matrimonial property agreements– GST implications. Notice of withdrawal
  • Financial planning fees – income tax deductibility

Standard practice statements

  • Tape-recording Inland Revenue interviews INV-330

Questions we’ve been asked

  • Tax residence and eligibility of migrants for returning residents’ visas
  • Shortfall penalties for failure to deduct or account for PAYE Sections 3, 4A(4) and 141A–141E of the Tax Administration Act 1994