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Vol 20 No 8
01 Oct 2008

TIB - September/October 2008

New legislation

  • Taxation (Limited Partnerships) Act 2008

Other policy matters

  • New double tax agreement with the Czech Republic, new protocol to the United Kingdom agreement, and other tax treaty developments

Legislation and determinations

  • Expense items in the Table of Depreciation Rates

Interpretation statements

  • IS 08/03: Resource consent application fees and provision of works, provision of information and transfer of land as conditions of resource consent – GST treatment

Binding rulings

  • Associated persons test – timing in relation to gross income derived from the sale or other disposition of land
  • Public ruling BR Pub 08/02: Māori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Māori Trust Boards Act 1955 – Income tax consequences

General matters

  • Research and Development tax credit – consultation and amendments to online guidance material
  • Get your TIB sooner on the internet
  • TIB reader survey