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PIB reviews / Completed reviews

Issued

2021

Volumes 21-30

Completed reviews of Public Information Bulletins vol 21-30 (1965 to 1966).

PIB Volume 21, April 1965
The following items have no current application and will not be republished:
Page 4	Refunds of tax overpaid
Page 5	UK pensioners resident in NZ - tax position
Page 7	Gift by voluntary release or reduction of a debt
Page 8	Tax on know-how and royalties
Page 11	More about the fertiliser and lime incentive
Page 12	Up to date position of losses now given
Page 13	Additional depreciation allowances
The following item has been updated and republished:
Page 10	Allowances on covered stock yard as QB 12/05: Income tax - deductibility of expenditure on stock yards and in Tax Information Bulletin Vol 24, No 4, May 2012
This volume included commentary relating to the following legislation:
Page 2	Land and Income Tax Amendment Act 1965 (farm equalisation scheme)
Page 6	Land and Income Tax Amendment Act 1964 (absentee pensioners)

PIB Volume 22, May 1965
The following items have no current application and will not be republished:
Page 2	Gifts of interest in farm property - position on subsequent death of donor
Page 4	Bonus Share Issue In Conzinc Riotinto Of Australia Limited Exempt From New Zealand Tax
Page 5	Wages Between Husband And Wife Position When "Credited In Account"
Page 5	Residence Used For Business Purposes - Allowance Extended
Page 9	Deduction For Tuition Fees
Page 9	Recovery Of Developmental Expenditure - Compulsory Acquisition Of Land
Page 10	Accounting For Tax Deductions When Salary Paid Annually
The following item has been updated and republished:
Page 9	Inlet Race To Milking Shed, Renewed And Extended as QB 12/01: Income tax - deductibility of expenditure on replacing and extending an inlet race to a dairy shed and in Tax Information Bulletin Vol 24, No 2, March 2012

PIB Volume 23, June 1965
The following items have no current application and will not be republished
Page 7	Apportionment of Investment Income on Death - Position Explained
Page 8	A Simpler Way To File Accounts In Small Estates
Page 9	How Trust Income Is Taxed
Page 9	More Shareholder Employees Now Qualify In Superannuation Schemes
Page 10	Should You Deduct Tax From Payments To Contractors?
This volume included commentary relating to the following legislation:
Page 2	Land and Income Tax Amendment Act 1965 (budget proposals)

PIB Volume 24, July 1965
The following items have no current application and will not be republished:
Page 4	Farm development expenditure
Page 6	Standard value system
Page 10	Farmers may claim wages paid to wife
Page 11	Farm forestry

PIB Volume 25, August 1965
The following items have no current application and will not be republished:
Page 3	How To Work Out Tax On Holiday Pay
Page 10	Tax relief for farmers when livestock sold not available in some cases
The following items have been updated and republished:
Page 11	Some farm employees living in remote areas not to pay tax on school boarding allowances, as part of QB 18/13 Income tax - what is the tax treatment of allowances paid and benefits provided to farm workers?
Page 7	Allowances To Farm Employees - Tax Position Explained, as part of QB 18/13 Income tax - what is the tax treatment of allowances paid and benefits provided to farm workers?

PIB Volume 26, September 1965
The following items have no current application and will not be republished
Page 2	Incentives For The Fishing Industry
Page 3	Depreciation Allowances On Inner Fixtures In Buildings
This volume included commentary relating to the following legislation:
Page 5	Land and Income Tax Amendment Act 1965
Page 11	Land and Income Tax (Annual) Act 1965
Page 12	Estate and Gift Duties Amendment Act 1965
Page 13	Stamp Duties Amendment Act 1965

PIB Volume 27, October 1965
The following items have no current application and will not be republished:
Page 2	Help For Part Time Workers - Special Tax Code Available If Tax Rate Too High
Page 3	Raising Money To Buy Business Assets - Costs Now Allowed
This volume included commentary relating to the following legislation:
Page 4	Land and Income Tax Amendment Act 1965 (mining)

PIB Volume 28, December 1965
The following items have no current application and will not be republished:
Page 2	More money mining
Page 3	"Illegal" Income Is Taxable
Page 4	Tax Office Pays
Page 5	Some Costs Allowable - Decimal Currency Machine Conversion
Page 6	No tax on income from some boarders
This volume included commentary relating to the following legislation:
Page 7	Land and Income Tax Amendment Act (No. 2) 1965

PIB Volume 29, February 1966
The following items have no current application and will not be republished:
Page 2	Advice on hypothetical and uncompleted transactions
Page 5	Non-resident companies - withholding tax and head office changes
Page 6	Joint Family Homes - How To Show Value In Estate Accounts
Page 7	Wife worked part time
The following items have been updated and republished:
Page 7	Value of produce used as QB 14/01: Income tax - adjustments for trading stock (including raw materials) taken for own use or consumptionand in Tax Information Bulletin Vol 26, No 3, April 2014
Page 7	Wages paid to son during holidays as QB 14/09: Income tax - Meaning of 'excessive remuneration' and 'excessive profits or losses' paid or allocated to relatives, partners, shareholders or directorsand in Tax Information Bulletin Vol 26, No 9, October 2014
Page 4	Withholding tax and payments to overseas beneficiaries, as part of IS 18/01 Taxation of trusts - income tax (paras [13.53] to [13.61])

PIB Volume 30, March 1966
The following items have no current application and will not be republished:
Page 6	Initial depreciation on own-your - own accommodation for employees
Page 6	Early withdrawals from farm income equalisation scheme
Page 7	Non-profit-making bodies - no tax returns in some cases
Page 7	NRWT - stockbrokers can get early refunds

PIB reviews / Completed reviews

Issued

2021