TIB index based from the NZ Tax Information Bulletin - kwister.net
Current Time (NZ)
03:18:20
29 Dec 2024
03:18:20
29 Dec 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
SPECIAL DETERMINATION S36: APPLICATION OF THE FINANCIAL ARRANGEMENTS RULES TO A PUBLIC-PRIVATE PARTNERSHIP AGREEMENT
This determination relates to an arrangement (the Project) involving the finance, design, construction and on-going provision of operation and maintenance services in respect of the Facilities by a limited partnership (the Partnership) under a public-private partnership agreement (the Project Agreement) with the Crown. The Holding Partnership will be the sole limited partner in the Partnership, holding 100% of the PartnershipSPECIAL DETERMINATION S37: APPLICATION OF THE FINANCIAL ARRANGEMENTS RULES TO THE D&C PHASE OF A PUBLIC-PRIVATE PARTNERSHIP AGREEMENT.
This determination relates to an arrangement (the Project) involving the finance, design, construction and on-going provision of operation and maintenance services in respect of the Facilities by a limited partnership (the Partnership) under a public-private partnership agreement (the Project Agreement) with the Crown. The Holding Partnership will be the sole limited partner in the Partnership, holding 100% of the Partnership.SPECIAL DETERMINATION S38: APPLICATION OF FINANCIAL ARRANGEMENTS RULES TO LOANS BY NZ DAIRY FARMING TRUSTS TO NEW ZEALAND RESIDENT FARMERS
This determination relates to Loans between an NZ Dairy Farming Trust (the Fund) and New Zealand resident Farmers.QB 15/05: INCOME TAX - INSURANCE - TERM LIFE INSURANCE POLICY TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE'S BEHALF
What is the income tax treatment of a term life insurance policy that is: taken out by an employee (the employee is the policy holder), and the premiums are paid by the employer on the employee's behalf?QB 15/06: INCOME TAX - INSURANCE - TERM LIFE INSURANCE POLICY TAKEN OUT BY EMPLOYER FOR THE BENEFIT OF AN EMPLOYEE
What is the income tax treatment of a term life insurance policy that is taken out by an employer and where an employee (or their spouse, civil union partner, de facto partner or child) is the beneficiary?NOTICE: THE QUESTION WE'VE BEEN ASKED 'LOAN GUARANTOR'S LOSS WHEN GUARANTEE IS CALLED ON DEDUCTIBILITY'
The question we've been asked 'Loan guarantor's loss when guarantee is called on deductibility' (the QWBA) was published in Tax Information Bulletin Vol 7, No 2 (August 1995). The QWBA concerns provisions in Part EH of the Income Tax Act (ITA) 1994.INTERPRETATION OF SECTION 89K(1) OF THE TAX ADMINISTRATION ACT 1994: THE MEANING OF 'AS SOON AS REASONABLY PRACTICABLE'
This was a decision of the Taxation Review Authority ('TRA') confirming that the Commissioner of Inland Revenue ('the Commissioner') had properly refused to exercise her discretion to accept the disputants' late statements of position ('SOPs') as they were not issued 'as soon as reasonably practicable' as required by s 89K(1) of the Tax Administration Act 1994 ('TAA').COURT OF APPEAL DENIES APPLICATION FOR INTERIM RELIEF
The Court of Appeal dismissed Mr John George Russell's ('Mr Russell') application to the Court of Appeal for a stay/grant of interim relief of the Commissioner of Inland Revenue's ('the Commissioner') bankruptcy proceedingHIGH COURT UPHOLDS TAXATION REVIEW AUTHORITY DECISIONS AND STRIKES OUT CHALLENGES FINDING THEM TO BE AN ABUSE OF PROCESS
The High Court struck out the challenge proceedings of Dr Muir and others in relation to assessments for various tax years ranging from 1997 to 2010. The High Court also dismissed appeals against decisions of Judge Barber striking out Dr Muir's challenges for the 1998 to 2006 years and refusing to recall his strike-out decision