Taxation (Venture Capital and Miscellaneous Provisions ) Act 2004. Taxation (Annual Rates of Income Tax Act 2004-05) Act 2004

Policy issues

Policy issues arising from the Taxation (Venture Capital And Miscellaneous Provisions) Act 2004, and Taxation (Annual Rates of Income Tax Act 2004-05) Act 2004.

Policy Issues - New rules for international venture capital
Australian unit trusts
Horticultural plants - replacement plants and economic amortisation rates
Deductibility for costs associated with Patent and Resource Management Act consent applications that are not granted or are withdrawn
February 2004 and July 2005 floods
Sale and leaseback of intangibles
Organisations approved for charitable donee status
Early payment income tax discount
Disputes resolution process
Imputation credits and transfers
The "PAYE by intermediaries" rules
Reduction of non-declaration rate for non-resident contractors who are companies
RWT on use-of-money interest
Incorporated societies-carrying forward and grouping tax losses
Confirmation of annual income tax rates for 2004-05
Information-matching
GST and self-assessment
Penalties applicable to non-resident contractor when exempt from tax in New Zealand
Tax shortfalls - loss attributing qualifying companies