TIB index based from the NZ Tax Information Bulletin - kwister.net
Category deduction
Current Time (NZ)
07:02:52
20 May 2024
07:02:52
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category deduction
| Volume 26 issue 004 | STUDENT LOAN SCHEME AMENDMENT ACT 2014 - REDUCED LATE PAYMENT INTEREST |
| Volume 26 issue 004 | STUDENT LOAN SCHEME AMENDMENT ACT 2014 - MISCELLANEOUS TECHNICAL AMENDMENTS |
| Volume 26 issue 004 | STUDENT LOAN SCHEME AMENDMENT ACT 2014 - REDUCED LATE PAYMENT INTEREST |
| Volume 26 issue 004 | STUDENT LOAN SCHEME AMENDMENT ACT 2014 - MISCELLANEOUS TECHNICAL AMENDMENTS |
| Volume 26 issue 004 | OTHER POLICY MATTERS - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - COMPLIANCE CHANGE |
| Volume 26 issue 004 | OTHER POLICY MATTERS - ANNUAL INCOME TAX RATES FOR 2013-14 TAX YEAR |
| Volume 26 issue 004 | OTHER POLICY MATTERS - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - COMPLIANCE CHANGE |
| Volume 26 issue 004 | OTHER POLICY MATTERS - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE |
| Volume 27 issue 007 | TAXPAYER ONLY ABLE TO CHALLENGE WHETHER COMMISSIONER@S OPINION THAT RETURN IS FRAUDULENT OR WILFULLY MISLEADING WAS HONESTLY HELD |
| Volume 27 issue 007 | TAXPAYER ONLY ABLE TO CHALLENGE WHETHER COMMISSIONER@S OPINION THAT RETURN IS FRAUDULENT OR WILFULLY MISLEADING WAS HONESTLY HELD |
| Volume 28 issue 001 | QB 15/13: INCOME TAX - WHETHER THE COST OF ACQUIRING AN OPTION TO ACQUIRE REVENUE ACCOUNT LAND IS DEDUCTIBLE |
| Volume 28 issue 001 | QB 15/13: INCOME TAX - WHETHER THE COST OF ACQUIRING AN OPTION TO ACQUIRE REVENUE ACCOUNT LAND IS DEDUCTIBLE |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTION AND CAPITAL LIMITATIONS |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTION AND CAPITAL LIMITATIONS |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE |
| Volume 28 issue 006 | CHANGES TO THE STUDENT LOAN SCHEME - TREATMENT OF OVER-RECOVERED COMMISSIONER DEDUCTIONS |
| Volume 28 issue 006 | CHANGES TO THE STUDENT LOAN SCHEME - TREATMENT OF OVER-RECOVERED COMMISSIONER DEDUCTIONS |
| Volume 28 issue 007 | TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - ALLOWING DEDUCTIONS TO BE MADE FROM WAGES OR SALARY |
| Volume 29 issue 003 | IS 17/01: Income tax - deductibility of feasibility expenditure |
| Volume 29 issue 003 | IS 17/01: Income tax - deductibility of feasibility expenditure |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: BUSINESS TAX - OTHER MATTERS - Simplified calculation of deductions for dual use vehicles and premises |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: BUSINESS TAX - OTHER MATTERS - Simplified calculation of deductions for dual use vehicles and premises |
| Volume 29 issue 004 | Court of Appeal dismisses Honk Land Trustee Limited@s appeal in relation to a $1.1m management fee tax deduction |
| Volume 29 issue 004 | Court of Appeal dismisses Honk Land Trustee Limited@s appeal in relation to a $1.1m management fee tax deduction |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: No apportionment for de minimis exempt use |
| Volume 30 issue 004 | Determination CRS 2018/006: CRS applied standard - excluded account determination - share purchase scheme account maintained by CRS Nominees Limited |
| Volume 30 issue 004 | Lawyer who lent money to clients denied deduction for bad debts |
| Volume 31 issue 003 | Life reinsurance |
| Volume 31 issue 003 | Life reinsurance |
| Volume 31 issue 004 | QB 19/01: What are the requirements for claiming tax deductions for payments to family members for services? |
| Volume 31 issue 004 | QB 19/01: What are the requirements for claiming tax deductions for payments to family members for services? |
| Volume 31 issue 009 | Taxation (Research and Development Tax Credits) Act 2019 - ADMINISTRATIVE REQUIREMENTS |
| Volume 31 issue 009 | Taxation Review Authority considers whether the repayment of a loan can generate an input tax deduction |
| Volume 32 issue 004 | REVERSE HYBRID PAYMENT RULE - ALLOWING DEDUCTIONS WHERE PAYMENT IS TAXABLE IN NEW ZEALAND |
| Volume 32 issue 004 | REVERSE HYBRID PAYMENT RULE - ALLOWING DEDUCTIONS WHERE PAYMENT IS TAXABLE IN NEW ZEALAND |
| Volume 34 issue 003 | Tax Administration (Extension of Power to Disclose Information Relating to COVID-19 Response) Order 2022 |
| Volume 34 issue 003 | COV 22/03: Variation in relation to s DB 31 of the Income Tax Act 2007 to extend time for writing off bad debts |
| Volume 35 issue 005 | TDS 23/06: Deductibility of payment to settle legal proceedings |
| Volume 35 issue 006 | TDS 23/06: Deductibility of payment to settle legal proceedings |
| Volume 35 issue 006 | TDS 23/06: Deductibility of payment to settle legal proceedings |