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TIB index based from the NZ Tax Information Bulletin - kwister.net
Category input-tax

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26 Oct 2025


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Volume 27 issue 002PUBLIC 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 002PUBLIC RULING BR PUB 15/01: GOODS AND SERVICES TAX - FISHING QUOTA - SECONDHAND GOODS INPUT TAX DEDUCTIONS
Volume 27 issue 003INPUT TAX DEDUCTIONS LIMITED UNDER S 21HB WHERE THE SUPPLIER AND THE RECIPIENT ARE ASSOCIATED PERSONS
Volume 28 issue 009Taxation Review Authority finds no taxable activity and upholds the Commissioner@s GST reassessments and deregistration
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: No apportionment for de minimis exempt use
Volume 31 issue 008GST on low-value imported goods - Optional rules aimed at reducing costs for suppliers
Volume 31 issue 008Remedial amendments - APPORTIONING GST FOR MIXED-USE ASSETS
Volume 31 issue 009Taxation Review Authority considers whether the repayment of a loan can generate an input tax deduction
Volume 31 issue 009Taxation Review Authority considers @taxable activity@ and entitlement to input tax deductions
Volume 31 issue 011High Court considers whether a repayment of a loan can generate an input tax deduction

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