Vol 18 No 7
Issued
01 Aug 2006

TIB - August 2006

Binding rulings

  • Public ruling – BR Pub 06/04
  • Public ruling – BR Pub 06/05
  • Public ruling – BR Pub 06/06

New legislation

  • Orders in Council
    • Payroll subsidy rate set by regulation
    • Forests (Payment of Money) Order 2006
  • Correction: FBT—Tax value of vehicle under different balance date scenario

Legislation and determinations

  • Provisional depreciation determination PROV13
  • Provisional depreciation determination PROV14
  • Provisional depreciation determination PROV15
  • Provisional depreciation determination PROV16

Questions we've been asked

  • Exemption from gift duty for dispositions of property made by or under an order of the court: section 75A(5) Estate and Gift Duties Act 1968

Interpretation statements

  • Income tax treatment of New Zealand patents

Legal decisions – case notes

  • GST paid on deposit: TRA No. 018/05, Decision No. 8/2006