TIB index based from the NZ Tax Information Bulletin - kwister.net
Withdrawal notice BR Pub 19/01 and BR Pub 19/02
This is a notice of withdrawal of a public ruling made under section 91DE of the Tax Administration Act 1994. The income tax treatment in the ruling remains the same. However, the Commissioner is aware that some aspects of the arrangements ruled on and the commentary may be inconsistent with the Wages Protection Act 1983 and the Minimum Wage Act 1983.