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

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26 Oct 2025

Viewing Volume 27 Issue 011



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RA 15/01: EMPLOYEE SHARE PURCHASE AGREEMENTS - ARRANGEMENTS THAT HAVE THE EFFECT OF REDUCING THE TAXABLE BENEFIT TO EMPLOYEES UNDER A SHARE PURCHASE AGREEMENT

Categories:  employees,   employer,   share-purchase-agreement,   taxable-benefit  
Vol:2015-27 Issue:011_(004)

IS 15/02: GOODS AND SERVICES TAX - GST AND RETIREMENT VILLAGES

This Interpretation Statement addresses the GST treatment of supplies made and received by retirement villages.

Categories:  goods-and-services-tax,   retirement-village  
Vol:2015-27 Issue:011_(008)

APPENDIX 1: GST SUPPLIES MADE BY RETIREMENT VILLAGES TO RESIDENTS

Categories:  goods-and-services-tax,   retirement-village,   supplies  
Vol:2015-27 Issue:011_(012)

ORDER IN COUNCIL FIF DEEMED RATE OF RETURN SET FOR 2014–15

Categories:  foreign-investment-fund-(fif),   year-2015  
Vol:2015-27 Issue:011_(016)

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