TIB index based from the NZ Tax Information Bulletin - kwister.net
Category dividend
Volume 29 issue 003 | Determination FDR 2016/07: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
Volume 30 issue 004 | Revenue Alert 18/01: Dividend stripping - some share sales where proceeds are at a high risk of being treated as a dividend for income tax purposes |
Volume 31 issue 001 | Court of Appeal holds that expenditure incurred in deriving dividends is deductible pursuant to s DB 55 of the Income Tax Act 2007 |
Volume 34 issue 003 | OS 22/01: Available Subscribed Capital record-keeping requirements |
Volume 34 issue 007 | TDS 22/08: Quantum of suppressed income and whether it is dividend or employment income |
Volume 35 issue 006 | TDS 23/05: In-specie distribution of assets upon winding-up of a unit trust |