TIB index based from the NZ Tax Information Bulletin - kwister.net
Category property
Current Time (NZ)
07:44:25
20 May 2024
07:44:25
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category property
| Volume 26 issue 006 | QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY |
| Volume 26 issue 006 | QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY |
| Volume 27 issue 001 | RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS |
| Volume 27 issue 001 | RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS |
| Volume 27 issue 003 | SUCCESSFUL APPEAL BY THE COMMISSIONER |
| Volume 27 issue 003 | SUCCESSFUL APPEAL BY THE COMMISSIONER |
| Volume 27 issue 004 | QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property |
| Volume 27 issue 004 | QB 15/04: Income tax - Whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income, even if no exclusion applies |
| Volume 27 issue 004 | QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property |
| Volume 27 issue 004 | QB 15/04: Income tax - Whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income, even if no exclusion applies |
| 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 008 | COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL |
| Volume 27 issue 008 | COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - NEW INFORMATION REQUIREMENTS TO IMPROVE TAX COMPLIANCE IN THE PROPERTY INVESTMENT SECTOR |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Supplying information when transferring land |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - NEW INFORMATION REQUIREMENTS TO IMPROVE TAX COMPLIANCE IN THE PROPERTY INVESTMENT SECTOR |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Supplying information when transferring land |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Time at which test is applied |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - TRUSTS |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Mixed-use properties |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Mortgagee sales |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Time at which test is applied |
| 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 - Public and local authorities |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - OFFSHORE PERSONS |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - New Zealand bank account requirement |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - TRUSTS |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Persons selling their main home a third time within two years |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Mortgagee sales |
| 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 - Public and local authorities |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - New Zealand bank account requirement |
| Volume 27 issue 010 | BUSINESS CEASED AND NO NEXUS WITH INCOME-EARNING ACTIVITIES |
| Volume 27 issue 010 | BUSINESS CEASED AND NO NEXUS WITH INCOME-EARNING ACTIVITIES |
| 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 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 |
| 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 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - @CASH OUT@ OF RESEARCH AND DEVELOPMENT TAX LOSSES |
| Volume 28 issue 003 | COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04 |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - @CASH OUT@ OF RESEARCH AND DEVELOPMENT TAX LOSSES |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - SCHOLARSHIPS AND BURSARIES |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RULES RELATING TO THE TREATMENT OF DWELLINGS |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PROPERTY TRANSFER RULES |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RULES RELATING TO THE TREATMENT OF DWELLINGS |
| Volume 28 issue 005 | QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS |
| Volume 28 issue 005 | CPI ADJUSTMENT 16/02 FOR DETERMINATION DET 05/03: STANDARDCOST HOUSEHOLD SERVICE FOR BOARDING SERVICE PROVIDERS |
| Volume 28 issue 005 | QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS |
| Volume 28 issue 005 | HIGH COURT FINDS FOR COMMISSIONER ON TAX AVOIDANCE AND IMPOSES AN ABUSIVE TAX POSITION SHORTFALL PENALTY |
| Volume 29 issue 005 | Public Ruling BR PUB 17/05: Income tax - treatment of a disposal of shares with altered rights under section CB 4 |
| Volume 29 issue 005 | Public 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 005 | Commentary on Public Ruling BR Pub 17/04 and BR Pub 17/05 |
| Volume 29 issue 005 | Public Ruling BR PUB 17/05: Income tax - treatment of a disposal of shares with altered rights under section CB 4 |
| Volume 29 issue 005 | Commentary on Public Ruling BR Pub 17/04 and BR Pub 17/05 |
| 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 30 issue 002 | QB 18/01: Can a fit-out of an existing building be @improvements@ for the purposes of s CB 11? |
| Volume 30 issue 002 | QB 18/01: Can a fit-out of an existing building be @improvements@ for the purposes of s CB 11? |
| Volume 31 issue 001 | IS 18/07: Goods and services tax - zero-rating of services related to land |
| Volume 31 issue 001 | QB 18/16: Income tax - bright line test - main home exclusion - sale of subdivided section |
| Volume 31 issue 004 | Other policy matters - NOISE MITIGATION EXPENDITURE |
| Volume 31 issue 004 | Remedial items - MISCELLANEOUS REMEDIAL - SECTION DB 18AA - APPORTIONMENT OF EXPENSES FOR DUAL USE PREMISES |
| 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 32 issue 004 | INTERNAL SOFTWARE DEVELOPMENT CHANGES |
| Volume 32 issue 004 | CORPUS OF A TRUST |
| Volume 32 issue 007 | BR PUB 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less |
| Volume 32 issue 007 | IS 20/06: Income tax - Tax issues arising from ownership of foreign residential rental property |