TIB index based from the NZ Tax Information Bulletin - kwister.net
Current Time (NZ)
03:16:02
29 Dec 2024
03:16:02
29 Dec 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
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
Categories: binding-ruling, goods-and-services-tax, local-authority, propertyPublic 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
Categories: binding-ruling, goods-and-services-tax, local-authority, propertyPublic 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
Categories: binding-ruling, goods-and-services-tax, local-authority, propertyPublic 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
Categories: binding-ruling, goods-and-services-tax, local-authority, propertyCOMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04
Categories: binding-ruling, goods-and-services-tax, local-authority, propertyNEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016
Categories: property, research-and-development, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - 'CASH OUT' OF RESEARCH AND DEVELOPMENT TAX LOSSES
Categories: property, research-and-development, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BLACK HOLE EXPENDITURE
Categories: expenditure, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHILD SUPPORT
Categories: child-support, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BUDGET 2015 CHILD SUPPORT DEBT MEASURES
Categories: child-support, debt, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHILD SUPPORT REMEDIAL ITEMS
Categories: child-support, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - RECIPIENTS OF CHARITABLE OR OTHER PUBLIC BENEFIT GIFTS
Categories: charity, gift, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTION OF INCOME FOR PERSONAL SERVICES
Categories: cfc, personal-services, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - FAIR DIVIDEND RATE METHODS
Categories: cfc, fair-dividend-rate-method, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - PART-YEAR EXEMPTIONS FOR AUSTRALIAN FIFS
Categories: cfc, foreign-investment-fund-(fif), tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ANTI-AVOIDANCE RULE FOR THE TEST GROUPING CONCESSION
Categories: anti-avoidance, cfc, cfc-test-grouping-rule, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - TEST GROUPS FOR GROUPS OF COMPANIES ACQUIRED OR DISPOSED OF DURING THE YEAR
Categories: cfc, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTABLE FIF INCOME METHOD FOR INDIRECTLY HELD INVESTMENTS
Categories: cfc, foreign-investment-fund-(fif), investment, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - WORKING FOR FAMILIES
Categories: tax-act, wfftc, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - MAIN INCOME EQUALISATION SCHEME
Categories: income-equalisation-scheme, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - SCHOLARSHIPS AND BURSARIES
Categories: bursary, scholarship, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FAMILY ASSISTANCE CREDIT DETAILS NOT NEEDED
Categories: tax-act, wfftc, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FAMILY SCHEME INCOME STATEMENTS
Categories: statement, tax-act, wfftc, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - REPEAL OF THE SIMPLIFIED FILING REQUIREMENTS FOR INDIVIDUALS
Categories: tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - EXTENDING THE GRACE-PERIOD OF THE TAX ON NET ASSETS FOR DEREGISTERED CHARITIES
Categories: charity, grace-period, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - MEANING OF CHARITABLE OR OTHER PUBLIC GIFT
Categories: charity, define-charitable-gift, define-public-gift, gift, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TERTIARY EDUCATION INSTITUTIONS AND THEIR SUBSIDIARIES
Categories: education, tax-act, tertiary-institution, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - EMPLOYER-PROVIDED OVERSEAS ACCOMMODATION
Categories: accommodation, employer, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PROJECT OF LIMITED DURATION
Categories: define-project-of-limited-duration, project, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - DEFINITION OF 'REMUNERATION' IN RULE USED TO VALUE ACCOMMODATION PROVIDED TO MINISTERS OF RELIGION
Categories: accommodation, define-remuneration, minister-religion, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - COMMENCEMENT DATE FOR ACCOMMODATION PROVIDED APPLYING TO MINISTERS OF RELIGION
Categories: accommodation, minister-religion, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FOREIGN SUPERANNUATION
Categories: foreign, overseas, superannuation, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TAX POOLING RULES
Categories: tax-act, tax-pool, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - MIXED-USE ASSETS
Categories: asset, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PROPERTY TRANSFER RULES
Categories: property, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FOREIGN INVESTMENT PIES: ACCESS TO LOWER TREATY RATE
Categories: foreign, investment, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - INCOME STATEMENTS AND INCOME TAX FILING EXEMPTIONS
Categories: exemption, income-tax, statement, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - REPORTING REQUIREMENTS OF EMPLOYERS IN THE AGRICULTURE, HORTICULTURE AND VITICULTURE INDUSTRIES
Categories: agriculture, horticulture, reporting, tax-act, viticulture, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - REPEAL OF REDUNDANT COST OF TIMBER PROVISION
Categories: tax-act, timber, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - NON-MONETARY CONSIDERATION IN THE CONTEXT OF SALES
Categories: define-sale, non-monetary, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - GST RATIO METHOD FOR CALCULATING PROVISIONAL TAX
Categories: goods-and-services-tax-ratio-method, provisional-tax, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FINANCIAL MARKETS (REPEALS AND AMENDMENTS) ACT 2013 - RELATED CHANGES
Categories: tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - THIN CAPITALISATION REMEDIALS
Categories: tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - DISPUTES PROCEDURES
Categories: disputes-process, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PETROLEUM RULES: DEFINITIONS
Categories: define-permit-area, define-petroleum-exploration-expenditure, define-petroleum-permit, petroleum-rules, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TREATMENT OF EXPENDITURE FOR COMMERCIAL FITOUT
Categories: deductions, property-commercial, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - ELECTION TO BE A COMPLYING TRUST
Categories: election, tax-act, trust, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTION AND CAPITAL LIMITATIONS
Categories: bad-debt, deduction, financial-arrangement, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE
Categories: bad-debt, deduction, financial-arrangement, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSFER OF FINANCIAL ARRANGEMENTS ON AMALGAMATION
Categories: amalgamation, financial-arrangement, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RESIDENT DEFINITION
Categories: define-transitional-resident, resident, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CAPITAL PROFITS OR LOSSES AND HERD SCHEME LIVESTOCK SALES AND PURCHASES
Categories: herd-scheme, livestock, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - IMPLEMENTING THE CURRENT TAX PROVISIONS FOR COMMUNITY HOUSING ENTITIES
Categories: community-housing, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - COMMUNITY HOUSING ENTITIES AND THEIR SUBSIDIARIES
Categories: community-housing, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHARITABLE BUSINESSES
Categories: business, charity, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RULES RELATING TO THE TREATMENT OF DWELLINGS
Categories: dwelling, property, tax-act, year-2016NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FINANCIAL ARRANGEMENTS - IFRS FINANCIAL REPORTING METHOD AND MODIFIED FAIR VALUE METHOD
Categories: fair-value-method, financial-arrangement, financial-reporting-method, tax-act, year-2016ORDER IN COUNCIL - FBT RATE FOR LOW-INTEREST LOANS
Categories: fringe-benefit-tax, rates, year-2016IG 16/01: DETERMINING EMPLOYMENT STATUS FOR TAX PURPOSES (EMPLOYEE OR INDEPENDENT CONTRACTOR?)
Categories: contractor-independent, employees, employerPROVISIONAL DEPRECIATION DETERMINATION PROV:27: GEOTHERMAL AND THERMAL POWERHOUSES
Categories: depreciation, geothermal, thermalINCOME TAX (NATIONAL STANDARD COSTS FOR LIVESTOCK) DETERMINATION 2016
Categories: livestock, national-standard-costs-for-specified-livestock, year-20162016 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR27
Categories: exemption, foreign, year-2016QB 16/01: INCOME TAX, WORKING FOR FAMILIES TAX CREDITS - PRINCIPAL CAREGIVER - DEPENDENT CHILD - PRIMARY RESPONSIBILITY FOR DAY-TO-DAY CARE - MEANING OF TENPORARY BASIS
Categories: caregiver, child-dependent, define-temporary-basis, wfftc