TIB index based from the NZ Tax Information Bulletin - kwister.net
Category land
Current Time (NZ)
06:26:06
20 May 2024
06:26:06
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category land
| Volume 25 issue 011 | CHALLENGE OF COMMISSIONER@S ASSESSMENTS |
| Volume 25 issue 011 | CHALLENGE OF COMMISSIONER@S ASSESSMENTS |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - GST - SURRENDERS AND ASSIGNMENTS OF INTERESTS IN LAND |
| 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 | REWRITE ADVISORY PANEL REMEDIALS - LAND TRANSFERRED TO A CLOSE RELATIVE |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - SPREADING OF INCOME FOR INCOME DERIVED FROM LAND |
| Volume 26 issue 007 | REWRITE ADVISORY PANEL REMEDIALS - LAND TRANSFERRED TO A CLOSE RELATIVE |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - SPREADING OF INCOME FOR INCOME DERIVED FROM LAND |
| 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 009 | WITHDRAWAL OF OPERATIONAL STATEMENT OS 007: INCOME TAX TREATMENT OF CERTAIN EXPENDITURES ON CONVERSION OF LAND FROM ONE FARMING OR AGRICULTURAL PURPOSE TO ANOTHER |
| Volume 27 issue 009 | WITHDRAWAL OF OPERATIONAL STATEMENT OS 007: INCOME TAX TREATMENT OF CERTAIN EXPENDITURES ON CONVERSION OF LAND FROM ONE FARMING OR AGRICULTURAL PURPOSE TO ANOTHER |
| 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 001 | OTHER REMEDIAL AMENDMENTS Clarifying treatment of land transferred under a resident@s restricted amalgamation |
| Volume 28 issue 001 | OTHER REMEDIAL AMENDMENTS Clarifying treatment of land transferred under a resident@s restricted amalgamation |
| Volume 28 issue 004 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016) |
| 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 006 | HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY |
| Volume 28 issue 006 | HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - Technical amendment - application date for section CB 15B(3) |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: BUSINESS TAX - OTHER MATTERS - Increased threshold for taxpayer self-corrections of minor errors |
| 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: INTEREST-FREE STUDENT LOANS |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - Technical amendment - application date for section CB 15B(3) |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: AGENCY RULES: UNINTENDED LEGISLATIVE CHANGE CORRECTED |
| Volume 29 issue 004 | QB 17/02: Income tax - date of acquisition of land, and start date for 2-year bright-line test |
| Volume 29 issue 004 | Are Embankments and Runway End Safety Areas Depreciable Property? No says the Court of Appeal. |
| 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: GST and capital raising costs |
| Volume 31 issue 003 | Special Determination S62: Spreading method to be applied by Landowners making Infrastructure Payments to fund bulk infrastructure under a Final Encumbrance |
| Volume 31 issue 003 | Special Determination S62: Spreading method to be applied by Landowners making Infrastructure Payments to fund bulk infrastructure under a Final Encumbrance |
| Volume 31 issue 004 | Remedial items - ASSOCIATED PERSONS ANTI-AVOIDANCE RULE FOR LAND SALES |
| Volume 31 issue 004 | Remedial items - ASSOCIATED PERSONS AND 10-YEAR RELIEF RULE FOR LAND SALES |
| Volume 31 issue 004 | Remedial items - ASSOCIATED PERSONS ANTI-AVOIDANCE RULE FOR LAND SALES |
| Volume 31 issue 004 | Remedial items - ASSOCIATED PERSONS AND 10-YEAR RELIEF RULE FOR LAND SALES |
| Volume 31 issue 009 | QB 19/14: Income tax - when does the business premises exclusion in s CB 19 apply to preclude land sales from being taxed under ss CB 6 to CB 11? |
| Volume 31 issue 009 | QB 19/14: Income tax - when does the business premises exclusion in s CB 19 apply to preclude land sales from being taxed under ss CB 6 to CB 11? |