TIB index based from the NZ Tax Information Bulletin - kwister.net
Category goods-and-services-tax
Current Time (NZ)
07:44:19
20 May 2024
07:44:19
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category goods-and-services-tax
| Volume 26 issue 001 | RULE IN MANNIX UPHELD |
| Volume 26 issue 001 | RULE IN MANNIX UPHELD |
| Volume 26 issue 001 | UNSUCCESSFUL CLAIM FOR RECOVERY OF A STATUTORY DEBT OWING UNDER SECTION 46 OF THE GOODS AND SERVICES TAX ACT, UNSUCCESSFUL APPLICATION FOR JUDICIAL REVIEW |
| Volume 26 issue 004 | REWRITE ADVISORY PANEL REMEDIAL ITEMS - WITHHOLDING OF TAX FROM SCHEDULAR PAYMENTS |
| Volume 26 issue 004 | REWRITE ADVISORY PANEL REMEDIAL ITEMS - WITHHOLDING OF TAX FROM SCHEDULAR PAYMENTS |
| Volume 26 issue 005 | QB 14/03: GST - TRANSFER OF INTEREST IN A PARTNERSHIP |
| Volume 26 issue 005 | QB 14/03: GST - TRANSFER OF INTEREST IN A PARTNERSHIP |
| Volume 26 issue 006 | Revenue Alert: RA 14/01: DONATIONS TAX CREDIT - WHETHER PAYMENTS MADE TO A PRIVATE EDUCATION CENTRE OR CHILDCARE CENTRE ARE GIFTS AND THE DONOR ENTITLED TO A DONATIONS TAX CREDIT; WHETHER PAYMENTS ARE LIABLE TO GST |
| Volume 26 issue 006 | Revenue Alert: RA 14/01: DONATIONS TAX CREDIT - WHETHER PAYMENTS MADE TO A PRIVATE EDUCATION CENTRE OR CHILDCARE CENTRE ARE GIFTS AND THE DONOR ENTITLED TO A DONATIONS TAX CREDIT; WHETHER PAYMENTS ARE LIABLE TO GST |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - DWELLING DEFINITION - RETIREMENT ACCOMMODATION |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - CHANGE OF TAX RESIDENCY FOR GST PURPOSES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - DIRECTORS FEES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - SURRENDERS AND ASSIGNMENTS OF INTERESTS IN LAND |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - ZERO-RATING TOOLING COSTS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - ZERO-RATED SERVICES SUPPLIED TO NON-RESIDENTS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - NON-PROFIT BODIES EXEMPTION |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - NON-RESIDENT REGISTRATION RULES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - DEDUCTIONS FOR UNDERGROUND GAS STORAGE FACILITIES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - WASH-UP RULE FOR TAXABLE OR NON-TAXABLE USE |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR COMMERCIAL DWELLING ACQUISITION COSTS BEFORE 1 OCTOBER 1986 |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR NEWLY DEFINED COMMERCIAL DWELLINGS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - SCOPE OF THE @HIRE PURCHASE@ DEFINITION |
| Volume 26 issue 007 | OTHER POLICY MATTERS - EXTENDING THE TAX EXEMPTION FOR NON-RESIDENT OFFSHORE OIL RIG AND SEISMIC VESSEL OPERATORS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - DWELLING DEFINITION - RETIREMENT ACCOMMODATION |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - CHANGE OF TAX RESIDENCY FOR GST PURPOSES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - DIRECTORS FEES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - SURRENDERS AND ASSIGNMENTS OF INTERESTS IN LAND |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - PROCUREMENT OF A LEASE |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - ZERO-RATING TOOLING COSTS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - ZERO-RATED SERVICES SUPPLIED TO NON-RESIDENTS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - NON-PROFIT BODIES EXEMPTION |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - NON-RESIDENT REGISTRATION RULES |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - ALLOWING INPUTS TO REGISTERED PERSONS SUBJECT TO THE DOMESTIC REVERSE CHARGE |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - WASH-UP RULE FOR TAXABLE OR NON-TAXABLE USE |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR COMMERCIAL DWELLING ACQUISITION COSTS BEFORE 1 OCTOBER 1986 |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR NEWLY DEFINED COMMERCIAL DWELLINGS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - SCOPE OF THE @HIRE PURCHASE@ DEFINITION |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - OTHER REMEDIAL AMENDMENTS |
| Volume 26 issue 007 | QB 14/06: GST - HIRE FIRM SECURITY BONDS |
| Volume 26 issue 007 | GST IMPLICATIONS ON THE SUPPLY OF EQUIPMENT |
| Volume 26 issue 007 | QB 14/06: GST - HIRE FIRM SECURITY BONDS |
| Volume 26 issue 007 | GST IMPLICATIONS ON THE SUPPLY OF EQUIPMENT |
| Volume 26 issue 009 | PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT |
| Volume 26 issue 009 | PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT |
| Volume 26 issue 010 | PRODUCT RULING BR PRD 14/09: RABO CAPITAL AND RABOBANK NEDERLAND |
| Volume 26 issue 010 | DECISION NOT TO REISSUE PUBLIC RULING BR PUB 08/04: PROJECTS TO REDUCE EMISSIONS PROGRAMME - GST TREATMENT |
| Volume 26 issue 010 | HIGH COURT GUIDANCE ON GST @ASSOCIATED PERSONS@ TEST |
| Volume 27 issue 001 | QB 14/13: GST - LOTTERIES, RAFFLES, SWEEPSTAKES AND PRIZE COMPETITIONS |
| Volume 27 issue 001 | DETERMINATION FDR 2014/03: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 27 issue 001 | RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS |
| Volume 27 issue 001 | QB 14/13: GST - LOTTERIES, RAFFLES, SWEEPSTAKES AND PRIZE COMPETITIONS |
| Volume 27 issue 001 | QB 14/14: GST - LATE RETURN CHARGES (INCLUDING LIBRARY FINES AND PARKING OVERSTAY CHARGES) |
| Volume 27 issue 001 | RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS |
| Volume 27 issue 002 | PUBLIC 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 002 | PUBLIC 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 002 | COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02 |
| Volume 27 issue 002 | COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02 |
| Volume 27 issue 003 | PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND |
| Volume 27 issue 003 | PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND |
| Volume 27 issue 003 | COMMENTARY ON PUBLIC RULING BR PUB 15/03 |
| Volume 27 issue 003 | COMMENTARY ON PUBLIC RULING BR PUB 15/03 |
| Volume 27 issue 003 | SPECIAL DETERMINATION S34: SPREADING METHOD TO BE USED BY BANK IN RESPECT OF THE NOTES AND VALUATION OF SHARES ISSUED BY BANK AND NZHOLDCO ON CONVERSION. |
| Volume 27 issue 003 | INPUT TAX DEDUCTIONS LIMITED UNDER S 21HB WHERE THE SUPPLIER AND THE RECIPIENT ARE ASSOCIATED PERSONS |
| Volume 27 issue 004 | Commissioner successful in associating two companies under section 2a(1) of the Goods and Services Tax Act 1985 |
| Volume 27 issue 004 | Commissioner successful in associating two companies under section 2a(1) of the Goods and Services Tax Act 1985 |
| Volume 27 issue 005 | TRA CONSIDERS IT HAS NO JURISDICTION TO CONSIDER GST PERIODS |
| Volume 27 issue 005 | TRA CONSIDERS IT HAS NO JURISDICTION TO CONSIDER GST PERIODS |
| Volume 27 issue 007 | PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS@ FEES |
| Volume 27 issue 007 | PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS@ FEES |
| Volume 27 issue 007 | APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES? |
| Volume 27 issue 007 | COMMENTARY ON PUBLIC RULING BR PUB 15/10 |
| Volume 27 issue 007 | APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES? |
| Volume 27 issue 009 | IS 15/01: GST AND THE COSTS ASSOCIATED WITH MORTGAGEE SALES |
| Volume 27 issue 009 | IS 15/01: GST AND THE COSTS ASSOCIATED WITH MORTGAGEE SALES |
| Volume 27 issue 011 | IS 15/02: GOODS AND SERVICES TAX - GST AND RETIREMENT VILLAGES |
| Volume 27 issue 011 | APPENDIX 1: GST SUPPLIES MADE BY RETIREMENT VILLAGES TO RESIDENTS |
| Volume 27 issue 011 | IS 15/02: GOODS AND SERVICES TAX - GST AND RETIREMENT VILLAGES |
| Volume 27 issue 011 | APPENDIX 1: GST SUPPLIES MADE BY RETIREMENT VILLAGES TO RESIDENTS |
| Volume 28 issue 001 | QB 15/14: GOODS AND SERVICES TAX - PROGRESS PAYMENTS ON BOATS TO BE EXPORTED BY SUPPLIER |
| Volume 28 issue 001 | QB 15/14: GOODS AND SERVICES TAX - PROGRESS PAYMENTS ON BOATS TO BE EXPORTED BY SUPPLIER |
| Volume 28 issue 003 | Public 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 003 | Public 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 003 | Public 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 003 | Public 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 003 | Public 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 003 | Public 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 003 | Public 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 003 | COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04 |
| Volume 28 issue 004 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016) |
| Volume 28 issue 004 | THE AUTHORITY FINDS NO TAXABLE ACTIVITY AND UPHOLDS THE COMMISSIONER@S REASSESSMENTS |
| Volume 28 issue 004 | QB 16/02: GST - WHAT IS THE CORRECT RATE OF GST TO CHARGE ON LEGAL SERVICES PROVIDED TO NEW ZEALAND RESIDENT OWNERS OF LAND BEING COMPULSORILY ACQUIRED? |
| Volume 28 issue 004 | INTERPRETATION OF SECTION 2A(1)(a): ASSOCIATED PERSONS FOR THE PURPOSES OF THE GOODS AND SERVICES TAX ACT 1985 |
| Volume 28 issue 004 | THE AUTHORITY FINDS NO TAXABLE ACTIVITY AND UPHOLDS THE COMMISSIONER@S REASSESSMENTS |
| Volume 28 issue 004 | INTERPRETATION OF SECTION 2A(1)(a): ASSOCIATED PERSONS FOR THE PURPOSES OF THE GOODS AND SERVICES TAX ACT 1985 |
| Volume 28 issue 005 | QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS |
| Volume 28 issue 005 | QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS |
| 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 - GST ON CROSS-BORDER SUPPLIES OF REMOTE SERVICES |
| 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 - GST ON CROSS-BORDER SUPPLIES OF REMOTE SERVICES |
| Volume 28 issue 006 | QB 16/04: GOODS AND SERVICES TAX - GST TREATMENT OF PARTNERSHIP CAPITAL CONTRIBUTIONS |
| Volume 28 issue 006 | QB 16/04: GOODS AND SERVICES TAX - GST TREATMENT OF PARTNERSHIP CAPITAL CONTRIBUTIONS |
| Volume 28 issue 009 | Taxation Review Authority finds no taxable activity and upholds the Commissioner@s GST reassessments and deregistration |
| Volume 28 issue 009 | Taxation Review Authority finds no taxable activity and upholds the Commissioner@s GST reassessments and deregistration |
| Volume 29 issue 003 | BR 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 003 | BR 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 003 | Commentary on Public Ruling BR Pub 17/03 |
| Volume 29 issue 003 | Commentary on Public Ruling BR Pub 17/03 |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Use-of-money interest and transfers of tax |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LATE PAYMENT PENALTY |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Use-of-money interest and transfers of tax |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LATE PAYMENT PENALTY |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - RLWT calculation - GST |
| Volume 29 issue 004 | IS 17/03: Goods and services tax - single supply or multiple supplies |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - RLWT calculation - GST |
| Volume 29 issue 004 | IS 17/03: Goods and services tax - single supply or multiple supplies |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST and capital raising costs |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017 |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: CLOSELY HELD COMPANIES |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST and capital raising costs |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Agents acting for purchasers |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Output tax by purchaser who acquires zero-rated land |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST group filing - liability of departing member for unpaid tax |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Agents acting for purchasers |
| 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 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Output tax by purchaser who acquires zero-rated land |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST group filing - liability of departing member for unpaid tax |
| Volume 29 issue 006 | QB 17/04: Goods and services tax - whether a racing syndicate can be a registered person |
| Volume 29 issue 006 | Commissioner@s operational position on horse racing syndicates incorrectly registered for GST |
| Volume 29 issue 006 | QB 17/04: Goods and services tax - whether a racing syndicate can be a registered person |
| Volume 29 issue 006 | Commissioner@s operational position on horse racing syndicates incorrectly registered for GST |
| Volume 29 issue 007 | A question of standing |
| Volume 29 issue 007 | A question of standing |
| Volume 29 issue 008 | Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived |
| Volume 29 issue 008 | Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived |
| Volume 29 issue 009 | OS 17/01: GST and costs associated with mortgagee sales |
| Volume 29 issue 009 | OS 17/01: GST and costs associated with mortgagee sales |
| Volume 29 issue 010 | IS 17/08: Goods and services tax - compulsory zero-rating of land rules (general application) |
| Volume 29 issue 010 | IS 17/08: Goods and services tax - compulsory zero-rating of land rules (general application) |
| Volume 29 issue 011 | SPS 17/02 Six-monthly GST return filing |
| Volume 29 issue 011 | SPS 17/02 Six-monthly GST return filing |
| Volume 29 issue 011 | Court of Appeal confirms who can file a GST return |
| Volume 29 issue 011 | Court of Appeal confirms who can file a GST return |
| Volume 30 issue 002 | Part of claim that did not comply with strict procedural requirements struck out by Taxation Review Authority |
| Volume 30 issue 002 | Part of claim that did not comply with strict procedural requirements struck out by Taxation Review Authority |
| Volume 30 issue 003 | QB 18/06: Can a registered person issue a combined tax invoice and credit or debit note? |
| Volume 30 issue 003 | QB 18/06: Can a registered person issue a combined tax invoice and credit or debit note? |
| Volume 30 issue 005 | Special Determination S59: Equity Subordinated Notes in respect of a Limited Partnership Interest in a Public-Private Partnership |
| Volume 30 issue 005 | Company liquidator who misapplied GST refund ordered to pay compensation |
| Volume 30 issue 007 | BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools |
| Volume 30 issue 007 | BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools |
| Volume 30 issue 008 | IS 18/02: Goods and services tax - GST treatment of distributions made by a trading trust to a beneficiary |
| Volume 30 issue 008 | IS 18/02: Goods and services tax - GST treatment of distributions made by a trading trust to a beneficiary |
| Volume 30 issue 008 | SPS 18/03: Effective date of GST registrations |
| Volume 30 issue 008 | SPS 18/03: Effective date of GST registrations |
| Volume 30 issue 008 | Review of SPS 08/03: Withdrawn Standard Practice Statement |
| Volume 30 issue 008 | Enforcement Proceedings, Judicial Review and Interim Relief |
| Volume 30 issue 009 | BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad |
| Volume 30 issue 009 | BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad |
| Volume 30 issue 009 | Notice of withdrawal of a public ruling - BR Pub 05/01 Bad debts - writing off debts as bad |
| Volume 30 issue 009 | Notice of withdrawal of a public ruling - BR Pub 05/01 Bad debts - writing off debts as bad |
| Volume 30 issue 009 | IS 18/03: Income tax - attribution rule for income from personal services |
| Volume 30 issue 009 | The Authority confirmed the assumption that all matters at issue are to be determined in one trial because that would normally be the most expeditious and efficient manner for dealing with a proceeding |
| Volume 30 issue 009 | QB 18/14: GST treatment of fees that suppliers charge customers for using a credit or debit card |
| Volume 30 issue 009 | The Authority confirmed the assumption that all matters at issue are to be determined in one trial because that would normally be the most expeditious and efficient manner for dealing with a proceeding |
| Volume 30 issue 010 | IS 18/04: Goods and services tax - single supply or multiple supplies |
| Volume 30 issue 010 | IS 18/04: Goods and services tax - single supply or multiple supplies |
| Volume 30 issue 011 | IS 18/06 - Income tax - treatment of costs of resource consents |
| Volume 30 issue 011 | Parents payments to private school were not unconditional gifts, but were consideration for the supply of education services and subject to GST |
| Volume 30 issue 011 | Horse racing club entitled to GST input deduction on stakes paid to GST-registered riders and trainers |
| Volume 30 issue 011 | Parents payments to private school were not unconditional gifts, but were consideration for the supply of education services and subject to GST |
| Volume 31 issue 001 | IS 18/07: Goods and services tax - zero-rating of services related to land |
| Volume 31 issue 001 | QB 18/15: GST - when will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated? |
| Volume 31 issue 001 | IS 18/07: Goods and services tax - zero-rating of services related to land |
| Volume 31 issue 001 | QB 18/15: GST - when will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated? |
| Volume 31 issue 002 | OS 19/01: Exemption from electronic filing |
| Volume 31 issue 002 | OS 19/01: Exemption from electronic filing |
| Volume 31 issue 004 | Modernising tax administration - Other items - INCREMENTAL LATE PAYMENT PENALTIES ON IMPUTATION AND MAORI AUTHORITY CREDIT ACCOUNTS |
| Volume 31 issue 004 | Other policy matters - TAX STATUS OF PUBLIC PURPOSE CROWN CONTROLLED COMPANIES AND PUBLIC AUTHORITIES |
| Volume 31 issue 004 | Other policy matters - GST AND ASSETS SOLD BY NON-PROFIT BODIES |
| Volume 31 issue 004 | Modernising tax administration - Other items - INCREMENTAL LATE PAYMENT PENALTIES ON IMPUTATION AND MAORI AUTHORITY CREDIT ACCOUNTS |
| Volume 31 issue 004 | Remedial items - GST REMEDIAL AMENDMENTS |
| Volume 31 issue 004 | Remedial items - FINANCIAL ARRANGEMENT RULES - TREATMENT OF SOME FOREIGN CURRENCY AGREEMENTS FOR THE SUPPLY OF GOODS AND SERVICES |
| Volume 31 issue 004 | Other policy matters - TAX STATUS OF PUBLIC PURPOSE CROWN CONTROLLED COMPANIES AND PUBLIC AUTHORITIES |
| Volume 31 issue 004 | Other policy matters - GST AND ASSETS SOLD BY NON-PROFIT BODIES |
| Volume 31 issue 004 | Remedial items - GST REMEDIAL AMENDMENTS |
| Volume 31 issue 004 | Remedial items - FINANCIAL ARRANGEMENT RULES - TREATMENT OF SOME FOREIGN CURRENCY AGREEMENTS FOR THE SUPPLY OF GOODS AND SERVICES |
| Volume 31 issue 006 | QB 19/07: How do the mixed-use asset income tax rules apply to a dwelling that I sometimes rent out as short-stay accommodation and sometimes use privately? |
| Volume 31 issue 006 | QB 19/09: Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home? |
| Volume 31 issue 006 | High Court clarifies that the insuring of an identified risk is not a financial service and the premia paid are not exempt from tax pursuant to ss 3(1)(h) and 3(1)(l) of the Goods and Services Tax Act 1985 |
| Volume 31 issue 006 | High Court clarifies that the insuring of an identified risk is not a financial service and the premia paid are not exempt from tax pursuant to ss 3(1)(h) and 3(1)(l) of the Goods and Services Tax Act 1985 |
| Volume 31 issue 007 | QB 19/11: GST - administrative or management services provided by an unincorporated body to its members |
| Volume 31 issue 007 | QB 19/11: GST - administrative or management services provided by an unincorporated body to its members |
| Volume 31 issue 008 | GST on low-value imported goods |
| Volume 31 issue 008 | GST on low-value imported goods |
| Volume 31 issue 008 | GST on low-value imported goods - Distantly taxable goods supplied to GST-registered businesses |
| Volume 31 issue 008 | GST on low-value imported goods - Scope of the new GST rules |
| Volume 31 issue 008 | GST on low-value imported goods - Distantly taxable goods supplied to GST-registered businesses |
| Volume 31 issue 008 | GST on low-value imported goods - Special rules for certain businesses |
| Volume 31 issue 008 | GST on low-value imported goods - New Zealand-resident agents |
| Volume 31 issue 008 | GST on low-value imported goods - Marketplaces |
| Volume 31 issue 008 | GST on low-value imported goods - Vouchers |
| Volume 31 issue 008 | GST on low-value imported goods - Redeliverers |
| Volume 31 issue 008 | GST on low-value imported goods - Methods for electronic marketplaces and redeliverers to determine GST treatment of supplies |
| Volume 31 issue 008 | GST on low-value imported goods - New Zealand-resident agents |
| Volume 31 issue 008 | GST on low-value imported goods - Reverse charge (GST-registered recipient of remote services) |
| Volume 31 issue 008 | GST on low-value imported goods - Administration of the supplier registration system |
| Volume 31 issue 008 | GST on low-value imported goods - Preventing double taxation |
| Volume 31 issue 008 | GST on low-value imported goods - Optional rules aimed at reducing costs for suppliers |
| Volume 31 issue 008 | GST on low-value imported goods - Vouchers |
| Volume 31 issue 008 | GST on low-value imported goods - Converting foreign currency amounts to New Zealand dollars |
| Volume 31 issue 008 | GST on low-value imported goods - Methods for electronic marketplaces and redeliverers to determine GST treatment of supplies |
| Volume 31 issue 008 | GST on low-value imported goods - Reverse charge (GST-registered recipient of remote services) |
| Volume 31 issue 008 | GST on low-value imported goods - Administration of the supplier registration system |
| Volume 31 issue 008 | GST on low-value imported goods - Optional rules aimed at reducing costs for suppliers |
| Volume 31 issue 008 | Other policy changes - GST EXEMPTION FOR RESIDENTIAL PROPERTY THAT IS SOLD AFTER BEING SUB-LET FOR FIVE OR MORE YEARS |
| Volume 31 issue 008 | Remedial amendments - GST - CAPITAL RAISING COSTS |
| Volume 31 issue 008 | Remedial amendments - GST - DEFINITION OF @ASSOCIATED PERSONS@ |
| Volume 31 issue 008 | Social policy changes - STUDENT LOAN DAY COUNT TEST |
| Volume 31 issue 008 | Other policy changes - GST EXEMPTION FOR RESIDENTIAL PROPERTY THAT IS SOLD AFTER BEING SUB-LET FOR FIVE OR MORE YEARS |
| Volume 31 issue 008 | Remedial amendments - GST - CAPITAL RAISING COSTS |
| Volume 31 issue 008 | Remedial amendments - GST - DEFINITION OF @ASSOCIATED PERSONS@ |
| Volume 31 issue 008 | Remedial amendments - TREATMENT OF ARRANGING SERVICES RELATING TO GOODS OFFSHORE |
| Volume 31 issue 009 | QB 19/12: What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit? |
| Volume 31 issue 009 | QB 19/12: What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit? |
| Volume 32 issue 001 | Commissioner successful in donations GST case |
| Volume 32 issue 001 | Commissioner successful in donations GST case |
| Volume 32 issue 002 | CS 20/01: GST liability for insurance and settlement payments to third party claimants - Section 5(13) of the Goods and Services Tax Act 1985 |
| Volume 32 issue 002 | CS 20/01: GST liability for insurance and settlement payments to third party claimants - Section 5(13) of the Goods and Services Tax Act 1985 |
| Volume 32 issue 004 | AMEND THE DATE A GOODS AND SERVICES TAX CREDIT BECOMES AVAILABLE FOR A TAXPAYER TO USE |
| Volume 32 issue 004 | SELF-CORRECTING CERTAIN ERRORS IN SUBSEQUENT RETURNS |
| Volume 32 issue 004 | MEANING OF SETTLOR AND SETTLEMENT |
| Volume 32 issue 004 | GST ON LOW-VALUE IMPORTED GOODS REMEDIALS |
| Volume 32 issue 004 | AMEND THE DATE A GOODS AND SERVICES TAX CREDIT BECOMES AVAILABLE FOR A TAXPAYER TO USE |
| Volume 32 issue 004 | SELF-CORRECTING CERTAIN ERRORS IN SUBSEQUENT RETURNS |
| Volume 32 issue 004 | GST DEDUCTIONS FOR CAPITAL RAISING COSTS OF PARTICIPATORY SECURITIES |
| Volume 32 issue 004 | GST ON LOW-VALUE IMPORTED GOODS REMEDIALS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - GST ON COVID-19 RELATED SOCIAL ASSISTANCE PAYMENTS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - GST ON COVID-19 RELATED SOCIAL ASSISTANCE PAYMENTS |
| Volume 32 issue 006 | COV 20/03: Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period |
| Volume 32 issue 006 | COV 20/03: Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period |
| Volume 32 issue 006 | IS 20/02: Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters |
| Volume 32 issue 006 | National Average Market Values of Specified Livestock Determination 2020 |
| Volume 32 issue 006 | CS 20/02: Trophy hunting and the GST treatment of the @Trophy Fee@ |
| Volume 32 issue 006 | CSUM 20/05: Taxpayer ordered by Court of Appeal to pay increased security for costs |
| Volume 32 issue 006 | IS 20/02: Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters |
| Volume 32 issue 006 | IS 20/04: Goods and services tax: GST treatment of short-stay accommodation |
| Volume 32 issue 006 | CS 20/02: Trophy hunting and the GST treatment of the @Trophy Fee@ |
| Volume 32 issue 006 | CSUM 20/05: Taxpayer ordered by Court of Appeal to pay increased security for costs |
| Volume 32 issue 007 | BR PUB 20/06: Income Tax and Goods and Services tax - Director@s liability and the COVID 19 @safe harbour@ in schedule 12 to the Companies Act 1993 |
| Volume 32 issue 007 | IS 20/05: GOODS AND SERVICES TAX - SUPPLIES OF RESIDENCES AND OTHER REAL PROPERTY |
| Volume 32 issue 007 | BR PUB 20/06: Income Tax and Goods and Services tax - Director@s liability and the COVID 19 @safe harbour@ in schedule 12 to the Companies Act 1993 |
| Volume 32 issue 007 | IS 20/05: GOODS AND SERVICES TAX - SUPPLIES OF RESIDENCES AND OTHER REAL PROPERTY |
| Volume 32 issue 008 | CS 20/04: The Disputes Resolution Process and Fair Trial Rights |
| Volume 32 issue 008 | COV 20/09: Variation to sections 52(3) and 52(4) of the Goods and Services Tax Act 1985 |
| Volume 32 issue 009 | Infrastructure Funding and Financing Act 2020 |
| Volume 32 issue 009 | Infrastructure Funding and Financing Act 2020 |
| Volume 32 issue 010 | CS 20/05: GST treatment of payments received by a GST registered body corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package |
| Volume 32 issue 010 | CS 20/05: GST treatment of payments received by a GST registered body corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package |
| Volume 32 issue 011 | COV 20/11: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period |
| Volume 32 issue 011 | COV 20/11: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period |
| Volume 34 issue 005 | OTHER REMEDIALS - Challenge notices – whether required after amended assessment issued |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - Classifying finance leases – time of supply |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - Classifying finance leases – Agreements with options to purchase |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - Agreements to purchase goods by instalment payments |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - When finance leases are agreements to hire |
| Volume 34 issue 005 | OTHER REMEDIALS - R&D tax incentive – tax year cut-off for claiming supporting activities |
| Volume 34 issue 005 | Accounting for GST on finance leases |
| Volume 34 issue 005 | Accounting for GST on finance leases - Hire purchase agreements |
| Volume 34 issue 005 | TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties |
| Volume 34 issue 005 | IS 22/02: GST and finance leases |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - Classifying finance leases – time of supply |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - Classifying finance leases – Agreements with options to purchase |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - Agreements to purchase goods by instalment payments |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - When finance leases are agreements to hire |
| Volume 34 issue 005 | IS 22/02: GST and finance leases - When finance leases are third category agreements |
| Volume 34 issue 005 | Accounting for GST on finance leases |
| Volume 34 issue 005 | Accounting for GST on finance leases - Hire purchase agreements |
| Volume 34 issue 005 | TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties |
| Volume 34 issue 006 | BR Pub 22/07: Goods and Services Tax – Importers and input tax deductions |
| Volume 34 issue 006 | Notice of Withdrawal of Public Ruling BR PUB 06/03 |
| Volume 34 issue 006 | QB 22/03: GST – Customs brokers and GST levied by Customs |
| Volume 34 issue 006 | QB 22/04: GST – Importers and recalculated GST |
| Volume 34 issue 006 | BR Pub 22/07: Goods and Services Tax – Importers and input tax deductions |
| Volume 34 issue 006 | TDS 22/05: Whether weathertightness payments by the Crown are subject to GST |
| Volume 34 issue 006 | Notice of Withdrawal of Public Ruling BR PUB 06/03 |
| Volume 34 issue 006 | QB 22/03: GST – Customs brokers and GST levied by Customs |
| Volume 34 issue 006 | QB 22/04: GST – Importers and recalculated GST |
| Volume 34 issue 006 | TDS 22/05: Whether weathertightness payments by the Crown are subject to GST |
| Volume 34 issue 007 | TDS 22/09: GST: Private recreational pursuit or hobby# taxable activity |
| Volume 34 issue 007 | TDS 22/10: GST – Whether property sale is zerorated. Time bar. |
| Volume 34 issue 007 | TDS 22/09: GST: Private recreational pursuit or hobby# taxable activity |
| Volume 34 issue 007 | TDS 22/10: GST – Whether property sale is zerorated. Time bar. |
| Volume 34 issue 008 | IS 22/05: Cash basis persons under the financial arrangements rules |
| Volume 34 issue 008 | TDS 22/14: GST and income tax: Liable as agent for tax obligations of a company? |
| Volume 34 issue 008 | TDS 22/16: Non-resident supplier – application for GST registration |
| Volume 34 issue 009 | QB 22/07: Income Tax and Goods and Services Tax - Treatment of bloodstock breeding |
| Volume 34 issue 011 | QB 22/08: Goods and Services Tax – Payments made by parents to private schools |
| Volume 34 issue 011 | IS 22/07: Company losses – ownership continuity, sharing and measurement |
| Volume 34 issue 011 | QB 22/08: Goods and Services Tax – Payments made by parents to private schools |
| Volume 34 issue 011 | TDS 22/19: Whether weathertightness payments by the Crown are subject to GST |
| Volume 35 issue 004 | Order in Council – Taxation (Use of Money Interest Rates) Amendment Regulations 2023 |
| Volume 35 issue 004 | OP 23/01: Commissioner’s operational position on professional directors and board members incorrectly registered for GST |
| Volume 35 issue 004 | OP 23/01: Commissioner’s operational position on professional directors and board members incorrectly registered for GST |
| Volume 35 issue 005 | QB 23/03: Income Tax - Donation tax credits and payments made by parents to childcare centres |
| Volume 35 issue 005 | QB 23/04: Goods and Services Tax - Payments made by parents to childcare centres |
| Volume 35 issue 005 | TDS 23/03: Income tax: Timing of income and expenditure |
| Volume 35 issue 006 | IS 23/03: GST – Section 58: Specified agents of incapacitated persons# and mortgagees in possession |
| Volume 35 issue 006 | IS 23/03: GST – Section 58: Specified agents of incapacitated persons# and mortgagees in possession |
| Volume 35 issue 011 | IS 23/08: Goods and Services Tax – Unit title bodies corporate |
| Volume 35 issue 011 | IS 23/08: Goods and Services Tax – Unit title bodies corporate |