TIB index based from the NZ Tax Information Bulletin - kwister.net
Category binding-ruling
Current Time (NZ)
13:28:37
28 Dec 2024
13:28:37
28 Dec 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category binding-ruling
| Volume 26 issue 005 | PRODUCT RULING BR PRD 14/03: BANK OF New Zealand |
| Volume 26 issue 005 | PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP |
| Volume 26 issue 006 | FACTUAL REVIEW PROCESS |
| Volume 26 issue 006 | PUBLIC RULING BR PUB 14/01: INCOME TAX - AUSTRALIAN SOURCE INCOME EARNED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS |
| Volume 26 issue 006 | PUBLIC RULING BR PUB 14/02: INCOME TAX - DISTRIBUTIONS MADE BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS |
| Volume 26 issue 006 | PUBLIC RULING BR PUB 14/03: INCOME TAX - DISTRIBUTIONS MADE BY AUSTRALIAN UNIT TRUST TO AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS |
| Volume 26 issue 006 | PUBLIC RULING BR PUB 14/04: INCOME TAX - FRANKED DIVIDEND RECEIVED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS |
| Volume 26 issue 006 | PUBLIC RULING BR PUB 14/05: INCOME TAX - TAX PAID BY AN AUSTRALIAN LIMITED PARTNERSHIP AS A @HEAD COMPANY@ AND FOREIGN TAX CREDITS |
| Volume 26 issue 006 | COMMENTARY ON PUBLIC RULINGS BR PUB 14/01-14/05 |
| Volume 26 issue 007 | PRODUCT RULING BR Prd 14/05: PROCARE HEALTH LIMITED |
| Volume 26 issue 008 | PRODUCT RULING BR PRD 14/08: BODY CORPORATE 358851 |
| Volume 26 issue 008 | QB 14/07: TAX ADMINISTRATION ACT 1994 PROSCRIBED QUESTIONS |
| 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 | PRODUCT RULING BR PRD 14/06: ENGAGEMENT OF SUPERVISORS BY PMP DISTRIBUTION |
| Volume 26 issue 009 | PRODUCT RULING BR PRD 14/07: NEW ZEALAND MAORI ARTS AND CRAFTS INSTITUTE SCHOLARSHIP |
| 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 RULING BR PUB 15/01: GOODS AND SERVICES TAX - FISHING QUOTA - SECONDHAND GOODS INPUT TAX DEDUCTIONS |
| 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 | COMMENTARY ON PUBLIC RULING BR PUB 15/03 |
| Volume 27 issue 004 | Product ruling BR Prd 15/01: Chorus Limited |
| Volume 27 issue 005 | PUBLIC RULING BR PUB 15/04: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN CAPITAL CONTRIBUTIONS TO A PARTNER |
| Volume 27 issue 005 | PUBLIC RULING BR PUB 15/05: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN PAST YEARS@ PROFITS TO A PARTNER |
| Volume 27 issue 005 | PUBLIC RULING BR PUB 15/06: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO REPURCHASE SHARES |
| Volume 27 issue 005 | PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS |
| Volume 27 issue 005 | PUBLIC RULING BR PUB 15/08: INTEREST DEDUCTIBILITY - FUNDS BORROWED TO REPAY DEBT |
| Volume 27 issue 007 | PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS@ 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 010 | Product ruling BR Prd 15/02: New Zealand Maori Arts & Crafts Institute Scholarship |
| Volume 28 issue 001 | PRODUCT RULING BR PRD 15/03: MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT |
| Volume 28 issue 001 | PRODUCT RULING BR PRD 15/04: HARBOUR FUND II GP LIMITED |
| Volume 28 issue 001 | PUBLIC RULING BR PUB 15/11: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON AN EMPLOYER@S PREMISES |
| Volume 28 issue 001 | PUBLIC RULING BR PUB 15/12: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON THE PREMISES OF A COMPANY THAT IS PART OF THE SAME GROUP OF COMPANIES AS AN EMPLOYER |
| Volume 28 issue 001 | COMMENTARY ON PUBLIC RULINGS BR PUB 15/11 AND BR PUB 15/12 |
| Volume 28 issue 001 | COMMISSIONER@S OPERATIONAL POSITION ON FBT AND CAR PARKS |
| Volume 28 issue 002 | PRODUCT RULING BR PRD 15/05: AA SMARTFUEL LIMITED |
| Volume 28 issue 002 | PRODUCT RULING BR PRD 15/06: FONTERRA CO-OPERATIVE GROUP LIMITED |
| 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 16/04: 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 | PRODUCT RULING - BR PRD 16/01: PMP DISTRIBUTION LIMITED |
| Volume 28 issue 005 | PUBLIC RULING 16/05 - INCOME TAX - TREATMENT OF A SUBDIVISION OF SHARES UNDER SECTION CB 4 |
| Volume 28 issue 005 | PUBLIC RULING 16/06 - INCOME TAX - TREATMENT OF A DISPOSAL OF SUBDIVIDED SHARES UNDER SECTION CB 4 |
| Volume 28 issue 005 | COMMENTARY ON PUBLIC RULING BR PUB 16/05 AND BR PUB 16/06 |
| Volume 28 issue 006 | PRODUCT RULING - BR PRD 16/04 |
| Volume 28 issue 007 | TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - CHANGES TO RULINGS REGIME |
| Volume 28 issue 012 | Product ruling - BR Prd 16/06 |
| Volume 29 issue 002 | BR Pub 17/02: Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust |
| Volume 29 issue 002 | Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02 |
| Volume 29 issue 002 | Product ruling BR Prd 16/11: Reach Media New Zealand Limited |
| Volume 29 issue 002 | Product ruling BR Prd 16/12: Reach Media New Zealand Limited |
| Volume 29 issue 002 | Product ruling BR Prd 16/13: Reach Media New Zealand Limited |
| 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 004 | Disposition of real property for inadequate consideration - BR Pub 05/02 to 05/10 - notice of withdrawal |
| Volume 29 issue 004 | Product ruling BR Prd 17/02 |
| Volume 29 issue 005 | BR Prd 17/01: Kiwibank Limited |
| 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 | 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 005 | QB 17/03: Tax Administration Act 1994 - the period for which a private or product ruling applies |
| Volume 30 issue 003 | BR Pub 18/01-BR Pub 18/05: Income tax - Australian limited partnership and foreign tax credits |
| Volume 30 issue 004 | BR Prd 18/03: Applicant: Bank of New Zealand (BNZ) |
| Volume 30 issue 004 | QB 18/07: When is an arrangement considered to be @materially different@ from the arrangement identified in a private or product ruling? |
| Volume 30 issue 005 | BR Prd 18/02: Harbour Fund III GP Limited |
| Volume 30 issue 005 | BR Prd 18/03: Bank of New Zealand (BNZ) |
| Volume 30 issue 005 | QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1 |
| 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 009 | BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad |
| Volume 30 issue 011 | BR Prd 18/04: Harbour Fund III G.P. Limited |
| Volume 30 issue 011 | BR Prd 18/05: PGG Wrightson Limited |
| Volume 31 issue 001 | PRODUCT RULING - BR PRD 18/06 |
| Volume 31 issue 001 | PRODUCT RULING - BR PRD 18/07 |
| Volume 31 issue 003 | Product Ruling - BR Prd 19/01 |
| Volume 31 issue 004 | Remedial items - BINDING RULINGS AND RECORD-KEEPING REQUIREMENTS |
| Volume 31 issue 005 | BR Prd 19/02 - Electricity Ashburton Limited trading as EA Networks |
| Volume 31 issue 007 | BR Pub 19/01: Income tax - salary and wages paid in crypto-assets |
| Volume 31 issue 007 | Commentary on public ruling BR Pub 19/01 |
| Volume 31 issue 007 | BR Pub 19/02: Income tax - bonuses paid in crypto-assets |
| Volume 31 issue 007 | Commentary on public ruling BR Pub 19/02 |
| Volume 31 issue 008 | Remedial amendments - BINDING RULINGS MINOR AMENDMENTS |
| Volume 32 issue 002 | BR Prd 19/03: StockCo Limited |
| Volume 32 issue 004 | AMENDMENTS RELATING TO THE BINDING RULINGS REGIME |
| Volume 32 issue 004 | PROCESS FOR REMOVING A PERSON FROM THE LIST OF TAX AGENTS AND DISALLOWING STATUS AS A NOMINATED PERSON OR REPRESENTATIVE |
| Volume 32 issue 004 | Notice of Withdrawal of Product Ruling |
| Volume 32 issue 004 | BR Prd 20/01: Vital Healthcare Property Trust |
| Volume 32 issue 007 | BR Prd 19/03: StockCo Limited - Notice of Withdrawal of Product Ruling |
| Volume 32 issue 008 | BR Prd 20/02: Restaurant Brands Limited |
| Volume 32 issue 009 | BR Prd 20/03: StockCo Limited and StockCo Capital Limited |
| Volume 32 issue 009 | BR Prd 20/04: StockCo Limited and StockCo Capital Limited |
| Volume 34 issue 004 | BR Prd 22/02: Ovato Residential Distribution NZ Limited |
| Volume 34 issue 004 | BR Prd 22/03: Ovato Residential Distribution NZ Limited |
| Volume 34 issue 004 | BR Prd 22/05: Reach Media New Zealand Limited |
| Volume 34 issue 004 | BR Prd 22/06: Reach Media New Zealand Limited |
| Volume 34 issue 004 | BR Prd 22/07: Reach Media New Zealand Limited |
| Volume 34 issue 006 | Notice of Withdrawal of Public Ruling BR PUB 06/03 |
| Volume 34 issue 008 | BR Prd 22/08: Ministry of Education |
| Volume 34 issue 009 | BR Prd 22/09: Westpac New Zealand Limited |
| Volume 34 issue 010 | BR Prd 22/10: Silver Fern Farms Limited |
| Volume 34 issue 011 | BR Prd 22/11: Australia and New Zealand Banking Group Limited (ANZBGL) |
| Volume 34 issue 011 | BR Prd 22/12: ANZ Bank New Zealand Limited (ANZ) |
| Volume 35 issue 002 | BR Prd 22/14 |