TIB index based from the NZ Tax Information Bulletin - kwister.net
Category bright-line-test
Current Time (NZ)
08:49:21
20 May 2024
08:49:21
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category bright-line-test
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Transfers from executors |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Transfers from executors |
| Volume 28 issue 001 | TAXATION (BRIGHT-LINE TEST FOR RESIDENTIAL LAND) ACT 2015 |
| Volume 28 issue 001 | TAXATION (BRIGHT-LINE TEST FOR RESIDENTIAL LAND) ACT 2015 |
| Volume 28 issue 006 | TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016 |
| Volume 28 issue 006 | TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016 - RESIDENTIAL LAND WITHHOLDING TAX |
| Volume 28 issue 006 | CHANGES TO THE STUDENT LOAN SCHEME - TREATMENT OF OVER-RECOVERED COMMISSIONER DEDUCTIONS |
| Volume 28 issue 006 | REMEDIAL MATTERS - SETTLEMENT OF RELATIONSHIP PROPERTY |
| Volume 28 issue 006 | REMEDIAL MATTERS - LAND PROVISIONS |
| Volume 28 issue 006 | REMEDIAL MATTERS - SETTLEMENT OF RELATIONSHIP PROPERTY |
| Volume 28 issue 008 | INCOME TAX - LAND ACQUIRED FOR A PURPOSE OR WITH AN INTENTION OF DISPOSAL |
| Volume 28 issue 008 | INCOME TAX - LAND ACQUIRED FOR A PURPOSE OR WITH AN INTENTION OF DISPOSAL |
| Volume 28 issue 009 | QB 16/07: Income tax - land sale rules - main home and residential exclusions - regular pattern of acquiring and disposing, or building and disposing |
| Volume 28 issue 009 | QB 16/07: Income tax - land sale rules - main home and residential exclusions - regular pattern of acquiring and disposing, or building and disposing |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Bright-line |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: BUSINESS TAX - OTHER MATTERS - Increased threshold for annual FBT returns from $500,000 to $1 million of PAYE/ESCT |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Bright-line |
| Volume 29 issue 004 | QB 17/02: Income tax - date of acquisition of land, and start date for 2-year bright-line test |
| Volume 31 issue 001 | IS 18/07: Goods and services tax - zero-rating of services related to land |
| Volume 31 issue 001 | QB 18/17: Income tax - bright-line test - farmland and main home exclusions - sale of lifestyle blocks |
| Volume 31 issue 001 | QB 18/16: Income tax - bright line test - main home exclusion - sale of subdivided section |
| Volume 31 issue 001 | QB 18/17: Income tax - bright-line test - farmland and main home exclusions - sale of lifestyle blocks |
| Volume 31 issue 002 | Court of Appeal confirms decision to assess taxpayer as liable for New Zealand income tax on the basis he has a permanent place of abode in New Zealand |
| Volume 31 issue 002 | Court of Appeal confirms decision to assess taxpayer as liable for New Zealand income tax on the basis he has a permanent place of abode in New Zealand |
| Volume 31 issue 004 | Remedial items - BRIGHT-LINE TEST FOR RESIDENTIAL LAND |
| Volume 31 issue 004 | Remedial items - BRIGHT-LINE TEST FOR RESIDENTIAL LAND |
| Volume 31 issue 008 | Ring-fencing of residential property deductions - Property subject to the rules |
| Volume 31 issue 008 | Ring-fencing of residential property deductions - Property excluded from the rules |
| Volume 31 issue 008 | Ring-fencing of residential property deductions - Income residential property deductions can be used against |
| Volume 31 issue 008 | Ring-fencing of residential property deductions - Property subject to the rules |
| Volume 31 issue 008 | Ring-fencing of residential property deductions - Property excluded from the rules |
| Volume 31 issue 008 | Ring-fencing of residential property deductions - Income residential property deductions can be used against |
| Volume 31 issue 009 | Taxation (Research and Development Tax Credits) Act 2019 - BECOMING AN APPROVED RESEARCH PROVIDER |
| Volume 32 issue 004 | BRIGHT-LINE MAIN HOME EXCLUSION |
| Volume 32 issue 004 | BRIGHT-LINE MAIN HOME EXCLUSION |
| Volume 35 issue 005 | TDS 23/02: Assessability of unexplained amounts# interest deductions and shortfall penalties |
| Volume 35 issue 006 | IS 23/02: Income tax – Application of the s CZ 39 5 year bright-line test to certain family and close relationship transactions |
| Volume 35 issue 006 | IS 23/02: Income tax – Application of the s CZ 39 5 year bright-line test to certain family and close relationship transactions |