TIB index based from the NZ Tax Information Bulletin - kwister.net
Category dividends
Current Time (NZ)
19:56:17
03 Apr 2025
19:56:17
03 Apr 2025
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category dividends
| Volume 26 issue 004 | OTHER POLICY MATTERS - OVER-CREDITING OF IMPUTATION CREDITS IN EXCESS OF FIF TAXATION |
| Volume 26 issue 004 | REWRITE ADVISORY PANEL REMEDIAL ITEMS - RELIEF FROM OBLIGATION TO WITHHOLD RESIDENT WITHHOLDING TAX |
| 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 007 | CFC REMEDIALS - EXTENDING THE ON-LENDING CONCESSIONS AND EXEMPTIONS FOR GROUP FUNDING |
| Volume 26 issue 007 | REWRITE ADVISORY PANEL REMEDIALS - REQUIREMENT TO AMEND ASSESSMENTS ON RECOVERY OF DIVIDENDS FROM SHAREHOLDERS |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - DISPOSAL OF CERTAIN SHARES BY A PIE |
| Volume 27 issue 003 | DIVIDEND STRIPPING ASSESSMENTS UPHELD ON APPEAL |
| Volume 27 issue 005 | PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS |
| Volume 28 issue 006 | HIGH COURT @EASILY SATISFIED@ THAT THE COMMISSIONER@S ASSESSMENT WAS AN HONEST APPRAISAL AND A GENUINE EXERCISE OF JUDGEMENT |
| Volume 29 issue 002 | Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner@s reassessments |
| Volume 29 issue 005 | TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: CLOSELY HELD COMPANIES |
| Volume 29 issue 007 | QB 17/07: Resident and non-resident withholding taxes: Non-cash dividends |
| Volume 31 issue 003 | Taxation Review Authority confirms amounts received not loan repayments, but deemed dividends |
| Volume 31 issue 004 | Remedial items - COMPANY SPLITS (DEMERGERS) BY AUSTRALIAN ASX LISTED COMPANIES REMEDIAL AMENDMENTS |
| Volume 32 issue 004 | INCOME ATTRIBUTION RULE AND TREATMENT OF DIVIDENDS |
| 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 | BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation |
| Volume 32 issue 007 | COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05 |
| Volume 32 issue 007 | CS 20/03: NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries) |