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TIB index based from the NZ Tax Information Bulletin - kwister.net
Category binding-ruling

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20 May 2024


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Volume 26 issue 005PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP
Volume 26 issue 005PRODUCT RULING BR PRD 14/03: BANK OF New Zealand
Volume 26 issue 005PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP
Volume 26 issue 006PUBLIC RULING BR PUB 14/01: INCOME TAX - AUSTRALIAN SOURCE INCOME EARNED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
Volume 26 issue 006FACTUAL REVIEW PROCESS
Volume 26 issue 006PUBLIC RULING BR PUB 14/01: INCOME TAX - AUSTRALIAN SOURCE INCOME EARNED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
Volume 26 issue 006PUBLIC RULING BR PUB 14/04: INCOME TAX - FRANKED DIVIDEND RECEIVED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
Volume 26 issue 006PUBLIC RULING BR PUB 14/02: INCOME TAX - DISTRIBUTIONS MADE BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
Volume 26 issue 006PUBLIC RULING BR PUB 14/05: INCOME TAX - TAX PAID BY AN AUSTRALIAN LIMITED PARTNERSHIP AS A @HEAD COMPANY@ AND FOREIGN TAX CREDITS
Volume 26 issue 006COMMENTARY ON PUBLIC RULINGS BR PUB 14/01-14/05
Volume 26 issue 006PUBLIC RULING BR PUB 14/03: INCOME TAX - DISTRIBUTIONS MADE BY AUSTRALIAN UNIT TRUST TO AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
Volume 26 issue 006PUBLIC RULING BR PUB 14/04: INCOME TAX - FRANKED DIVIDEND RECEIVED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
Volume 26 issue 006PUBLIC RULING BR PUB 14/05: INCOME TAX - TAX PAID BY AN AUSTRALIAN LIMITED PARTNERSHIP AS A @HEAD COMPANY@ AND FOREIGN TAX CREDITS
Volume 26 issue 006COMMENTARY ON PUBLIC RULINGS BR PUB 14/01-14/05
Volume 26 issue 007PRODUCT RULING BR Prd 14/05: PROCARE HEALTH LIMITED
Volume 26 issue 007PRODUCT RULING BR Prd 14/05: PROCARE HEALTH LIMITED
Volume 26 issue 008PRODUCT RULING BR PRD 14/08: BODY CORPORATE 358851
Volume 26 issue 008PRODUCT RULING BR PRD 14/08: BODY CORPORATE 358851
Volume 26 issue 008QB 14/07: TAX ADMINISTRATION ACT 1994 PROSCRIBED QUESTIONS
Volume 26 issue 008QB 14/07: TAX ADMINISTRATION ACT 1994 PROSCRIBED QUESTIONS
Volume 26 issue 009PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT
Volume 26 issue 009PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT
Volume 26 issue 009PRODUCT RULING BR PRD 14/07: NEW ZEALAND MAORI ARTS AND CRAFTS INSTITUTE SCHOLARSHIP
Volume 26 issue 009PRODUCT RULING BR PRD 14/06: ENGAGEMENT OF SUPERVISORS BY PMP DISTRIBUTION
Volume 26 issue 009PRODUCT RULING BR PRD 14/07: NEW ZEALAND MAORI ARTS AND CRAFTS INSTITUTE SCHOLARSHIP
Volume 27 issue 002PUBLIC RULINGS BR PUB 15/01 AND BR PUB 15/02: SECONDHAND GOODS INPUT TAX DEDUCTIONS - FISHING QUOTA, COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE
Volume 27 issue 002PUBLIC RULINGS BR PUB 15/01 AND BR PUB 15/02: SECONDHAND GOODS INPUT TAX DEDUCTIONS - FISHING QUOTA, COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE
Volume 27 issue 002PUBLIC RULING BR PUB 15/01: GOODS AND SERVICES TAX - FISHING QUOTA - SECONDHAND GOODS INPUT TAX DEDUCTIONS
Volume 27 issue 002COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02
Volume 27 issue 002COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02
Volume 27 issue 003PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND
Volume 27 issue 003PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND
Volume 27 issue 003COMMENTARY ON PUBLIC RULING BR PUB 15/03
Volume 27 issue 003COMMENTARY ON PUBLIC RULING BR PUB 15/03
Volume 27 issue 004Product ruling BR Prd 15/01: Chorus Limited
Volume 27 issue 004Product ruling BR Prd 15/01: Chorus Limited
Volume 27 issue 005PUBLIC RULING BR PUB 15/04: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN CAPITAL CONTRIBUTIONS TO A PARTNER
Volume 27 issue 005PUBLIC RULING BR PUB 15/04: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN CAPITAL CONTRIBUTIONS TO A PARTNER
Volume 27 issue 005PUBLIC RULING BR PUB 15/06: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO REPURCHASE SHARES
Volume 27 issue 005PUBLIC RULING BR PUB 15/05: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN PAST YEARS@ PROFITS TO A PARTNER
Volume 27 issue 005PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS
Volume 27 issue 005PUBLIC RULING BR PUB 15/06: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO REPURCHASE SHARES
Volume 27 issue 005PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS
Volume 27 issue 005PUBLIC RULING BR PUB 15/08: INTEREST DEDUCTIBILITY - FUNDS BORROWED TO REPAY DEBT
Volume 27 issue 007PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS@ FEES
Volume 27 issue 007PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS@ FEES
Volume 27 issue 007APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES?
Volume 27 issue 007COMMENTARY ON PUBLIC RULING BR PUB 15/10
Volume 27 issue 007APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES?
Volume 27 issue 010Product ruling BR Prd 15/02: New Zealand Maori Arts & Crafts Institute Scholarship
Volume 27 issue 010Product ruling BR Prd 15/02: New Zealand Maori Arts & Crafts Institute Scholarship
Volume 28 issue 001PRODUCT RULING BR PRD 15/03: MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT
Volume 28 issue 001PRODUCT RULING BR PRD 15/03: MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT
Volume 28 issue 001PUBLIC RULING BR PUB 15/11: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON AN EMPLOYER@S PREMISES
Volume 28 issue 001PRODUCT RULING BR PRD 15/04: HARBOUR FUND II GP LIMITED
Volume 28 issue 001PUBLIC RULING BR PUB 15/11: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON AN EMPLOYER@S PREMISES
Volume 28 issue 001COMMISSIONER@S OPERATIONAL POSITION ON FBT AND CAR PARKS
Volume 28 issue 001PUBLIC RULING BR PUB 15/12: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON THE PREMISES OF A COMPANY THAT IS PART OF THE SAME GROUP OF COMPANIES AS AN EMPLOYER
Volume 28 issue 001COMMENTARY ON PUBLIC RULINGS BR PUB 15/11 AND BR PUB 15/12
Volume 28 issue 001COMMISSIONER@S OPERATIONAL POSITION ON FBT AND CAR PARKS
Volume 28 issue 002PRODUCT RULING BR PRD 15/05: AA SMARTFUEL LIMITED
Volume 28 issue 002PRODUCT RULING BR PRD 15/05: AA SMARTFUEL LIMITED
Volume 28 issue 002PRODUCT RULING BR PRD 15/06: FONTERRA CO-OPERATIVE GROUP LIMITED
Volume 28 issue 002PRODUCT RULING BR PRD 15/06: FONTERRA CO-OPERATIVE GROUP LIMITED
Volume 28 issue 003Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/04: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR PURCHASER
Volume 28 issue 003Public Rulings BR Pub 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/04: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR PURCHASER
Volume 28 issue 003COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04
Volume 28 issue 004PRODUCT RULING - BR PRD 16/01: PMP DISTRIBUTION LIMITED
Volume 28 issue 004PRODUCT RULING - BR PRD 16/01: PMP DISTRIBUTION LIMITED
Volume 28 issue 005PUBLIC RULING 16/05 - INCOME TAX - TREATMENT OF A SUBDIVISION OF SHARES UNDER SECTION CB 4
Volume 28 issue 005PUBLIC RULING 16/05 - INCOME TAX - TREATMENT OF A SUBDIVISION OF SHARES UNDER SECTION CB 4
Volume 28 issue 005PUBLIC RULING 16/06 - INCOME TAX - TREATMENT OF A DISPOSAL OF SUBDIVIDED SHARES UNDER SECTION CB 4
Volume 28 issue 005COMMENTARY ON PUBLIC RULING BR PUB 16/05 AND BR PUB 16/06
Volume 28 issue 005PUBLIC RULING 16/06 - INCOME TAX - TREATMENT OF A DISPOSAL OF SUBDIVIDED SHARES UNDER SECTION CB 4
Volume 28 issue 005COMMENTARY ON PUBLIC RULING BR PUB 16/05 AND BR PUB 16/06
Volume 28 issue 006PRODUCT RULING - BR PRD 16/04
Volume 28 issue 006PRODUCT RULING - BR PRD 16/04
Volume 28 issue 007TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - CHANGES TO RULINGS REGIME
Volume 28 issue 007TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - CHANGES TO RULINGS REGIME
Volume 28 issue 012Product ruling - BR Prd 16/06
Volume 28 issue 012Product ruling - BR Prd 16/06
Volume 29 issue 002Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02
Volume 29 issue 002BR Pub 17/02: Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust
Volume 29 issue 002Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02
Volume 29 issue 002Product ruling BR Prd 16/13: Reach Media New Zealand Limited
Volume 29 issue 002Product ruling BR Prd 16/11: Reach Media New Zealand Limited
Volume 29 issue 002Product ruling BR Prd 16/12: Reach Media New Zealand Limited
Volume 29 issue 002Product ruling BR Prd 16/13: Reach Media New Zealand Limited
Volume 29 issue 003BR Pub 17/03: Goods and Services Tax - traffic enforcement activities by local authorities - GST output tax on infringement fees retained - treatment of fines - GST input tax on acquisition of goods and services
Volume 29 issue 003BR Pub 17/03: Goods and Services Tax - traffic enforcement activities by local authorities - GST output tax on infringement fees retained - treatment of fines - GST input tax on acquisition of goods and services
Volume 29 issue 003Commentary on Public Ruling BR Pub 17/03
Volume 29 issue 003Commentary on Public Ruling BR Pub 17/03
Volume 29 issue 004Disposition of real property for inadequate consideration - BR Pub 05/02 to 05/10 - notice of withdrawal
Volume 29 issue 004Disposition of real property for inadequate consideration - BR Pub 05/02 to 05/10 - notice of withdrawal
Volume 29 issue 004Product ruling BR Prd 17/02
Volume 29 issue 004Product ruling BR Prd 17/02
Volume 29 issue 005BR Prd 17/01: Kiwibank Limited
Volume 29 issue 005BR Prd 17/01: Kiwibank Limited
Volume 29 issue 005Public Ruling BR PUB 17/05: Income tax - treatment of a disposal of shares with altered rights under section CB 4
Volume 29 issue 005Public Ruling - BR Pub 17/04 and 17/05: Income tax - treatment of alteration to rights attached to shares under section CB 4
Volume 29 issue 005Commentary on Public Ruling BR Pub 17/04 and BR Pub 17/05
Volume 29 issue 005Public Ruling BR PUB 17/05: Income tax - treatment of a disposal of shares with altered rights under section CB 4
Volume 29 issue 005Commentary on Public Ruling BR Pub 17/04 and BR Pub 17/05
Volume 29 issue 005QB 17/03: Tax Administration Act 1994 - the period for which a private or product ruling applies
Volume 29 issue 005QB 17/03: Tax Administration Act 1994 - the period for which a private or product ruling applies
Volume 30 issue 003BR Pub 18/01-BR Pub 18/05: Income tax - Australian limited partnership and foreign tax credits
Volume 30 issue 003BR Pub 18/01-BR Pub 18/05: Income tax - Australian limited partnership and foreign tax credits
Volume 30 issue 004BR Prd 18/03: Applicant: Bank of New Zealand (BNZ)
Volume 30 issue 004BR Prd 18/01: Livestock Improvement Corporation Limited
Volume 30 issue 004BR Prd 18/03: Applicant: Bank of New Zealand (BNZ)
Volume 30 issue 004QB 18/07: When is an arrangement considered to be @materially different@ from the arrangement identified in a private or product ruling?
Volume 30 issue 005BR Prd 18/03: Bank of New Zealand (BNZ)
Volume 30 issue 005BR Prd 18/02: Harbour Fund III GP Limited
Volume 30 issue 005QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1
Volume 30 issue 005BR Prd 18/03: Bank of New Zealand (BNZ)
Volume 30 issue 005QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1
Volume 30 issue 007BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools
Volume 30 issue 007BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools
Volume 30 issue 009BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad
Volume 30 issue 009BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad
Volume 30 issue 011BR Prd 18/04: Harbour Fund III G.P. Limited
Volume 30 issue 011BR Prd 18/04: Harbour Fund III G.P. Limited
Volume 30 issue 011BR Prd 18/05: PGG Wrightson Limited
Volume 30 issue 011BR Prd 18/05: PGG Wrightson Limited
Volume 31 issue 001PRODUCT RULING - BR PRD 18/06
Volume 31 issue 001PRODUCT RULING - BR PRD 18/06
Volume 31 issue 001PRODUCT RULING - BR PRD 18/07
Volume 31 issue 001PRODUCT RULING - BR PRD 18/07
Volume 31 issue 003Product Ruling - BR Prd 19/01
Volume 31 issue 003Product Ruling - BR Prd 19/01
Volume 31 issue 004Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Act 2019 - Simplifying tax administration - Individuals income tax - TAILORED (SPECIAL) TAX CODES
Volume 31 issue 004Other policy matters - SECURITISATIONS
Volume 31 issue 004Remedial items - BINDING RULINGS AND RECORD-KEEPING REQUIREMENTS
Volume 31 issue 005BR Prd 19/02 - Electricity Ashburton Limited trading as EA Networks
Volume 31 issue 005BR Prd 19/02 - Electricity Ashburton Limited trading as EA Networks
Volume 31 issue 007Commentary on public ruling BR Pub 19/01
Volume 31 issue 007BR Pub 19/01: Income tax - salary and wages paid in crypto-assets
Volume 31 issue 007BR Pub 19/02: Income tax - bonuses paid in crypto-assets
Volume 31 issue 007Commentary on public ruling BR Pub 19/01
Volume 31 issue 007BR Pub 19/02: Income tax - bonuses paid in crypto-assets
Volume 31 issue 007Commentary on public ruling BR Pub 19/02
Volume 31 issue 008Remedial amendments - BINDING RULINGS MINOR AMENDMENTS
Volume 31 issue 008Remedial amendments - BINDING RULINGS MINOR AMENDMENTS
Volume 32 issue 002BR Prd 19/03: StockCo Limited
Volume 32 issue 004AMENDMENTS RELATING TO THE BINDING RULINGS REGIME
Volume 32 issue 004PROCESS FOR REMOVING A PERSON FROM THE LIST OF TAX AGENTS AND DISALLOWING STATUS AS A NOMINATED PERSON OR REPRESENTATIVE
Volume 32 issue 004Notice of Withdrawal of Product Ruling
Volume 32 issue 004BR Prd 20/01: Vital Healthcare Property Trust
Volume 32 issue 004AMENDMENTS RELATING TO THE BINDING RULINGS REGIME
Volume 32 issue 004PROCESS FOR REMOVING A PERSON FROM THE LIST OF TAX AGENTS AND DISALLOWING STATUS AS A NOMINATED PERSON OR REPRESENTATIVE
Volume 32 issue 004Notice of Withdrawal of Product Ruling
Volume 32 issue 004BR Prd 20/01: Vital Healthcare Property Trust
Volume 32 issue 007BR Prd 19/03: StockCo Limited - Notice of Withdrawal of Product Ruling
Volume 32 issue 007BR Prd 19/03: StockCo Limited - Notice of Withdrawal of Product Ruling
Volume 32 issue 008COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Use of money interest remission on terminal tax
Volume 32 issue 008BR Prd 20/02: Restaurant Brands Limited
Volume 32 issue 009BR Prd 20/03: StockCo Limited and StockCo Capital Limited
Volume 32 issue 009BR Prd 20/04: StockCo Limited and StockCo Capital Limited
Volume 32 issue 009BR Prd 20/03: StockCo Limited and StockCo Capital Limited
Volume 32 issue 009BR Prd 20/04: StockCo Limited and StockCo Capital Limited
Volume 34 issue 004BR Prd 22/02: Ovato Residential Distribution NZ Limited
Volume 34 issue 004BR Prd 22/03: Ovato Residential Distribution NZ Limited
Volume 34 issue 004BR Prd 22/02: Ovato Residential Distribution NZ Limited
Volume 34 issue 004BR Prd 22/06: Reach Media New Zealand Limited
Volume 34 issue 004BR Prd 22/03: Ovato Residential Distribution NZ Limited
Volume 34 issue 004BR Prd 22/07: Reach Media New Zealand Limited
Volume 34 issue 004BR Prd 22/05: Reach Media New Zealand Limited
Volume 34 issue 004BR Prd 22/06: Reach Media New Zealand Limited
Volume 34 issue 004BR Prd 22/07: Reach Media New Zealand Limited
Volume 34 issue 006Notice of Withdrawal of Public Ruling BR PUB 06/03
Volume 34 issue 006Notice of Withdrawal of Public Ruling BR PUB 06/03
Volume 34 issue 008BR Prd 22/08: Ministry of Education
Volume 34 issue 008BR Prd 22/08: Ministry of Education
Volume 34 issue 009BR Prd 22/09: Westpac New Zealand Limited
Volume 34 issue 009BR Prd 22/09: Westpac New Zealand Limited
Volume 34 issue 010BR Prd 22/10: Silver Fern Farms Limited
Volume 34 issue 010BR Prd 22/10: Silver Fern Farms Limited
Volume 34 issue 011DEP109: Tax Depreciation Rates for automated ship mooring systems
Volume 34 issue 011BR Prd 22/12: ANZ Bank New Zealand Limited (ANZ)
Volume 34 issue 011BR Prd 22/11: Australia and New Zealand Banking Group Limited (ANZBGL)
Volume 34 issue 011BR Prd 22/12: ANZ Bank New Zealand Limited (ANZ)
Volume 35 issue 002BR Prd 22/14
Volume 35 issue 002BR Prd 22/14

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