Volumes 91-100
Completed reviews of Public Information Bulletins Volumes 91 (Sep 1977) to 100 (Sep 1979).
| PIB Volume 91, September 1977 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 7 | Interest from building societies |
| PIB Volume 92, December 1977 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Valuation of trading stock for tax purposes |
| Page 5 | Superannuation funds |
| Page 7 | Retrospective action on taxation |
| Page 7 | Abridged estate duty accounts |
| Page 7 | Stock sold - owners account balance date |
| Page 8 | Increased exports incentive scheme |
| Page 9 | A guide to NRWT |
| The following item has been updated and republished: | |
| Page 2 | Allowances - shearers and shed hands, as QB 18/13 Income tax – what is the tax treatment of allowances paid and benefits provided to farm workers? |
| PIB Volume 93, June 1978 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 3 | Casual agricultural workers tax rate change |
| Page 4 | Increased exports incentive scheme |
| Page 5 | Safety cabs on tractors |
| Page 6 | Accounting for farming estates |
| Page 6 | Hire purchase inducements |
| Page 7 | Losses on commercial bills |
| Page 8 | Travelling expenses between two places of income production |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Income Tax Amendment Act 1978 |
| PIB Volume 94, October 1978 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Business tax incentives |
| PIB Volume 95, September 1978 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Hubodometers - deduction for cost of purchase and fitting |
| Page 1 | Labour only contractors - deduction of withholding tax |
| Page 2 | Superannuation and pension fund contributions exceed allowable limit |
| Page 2 | Qualifying donations |
| Page 2 | Accounting for farm estates - tax treatment of farm sundries |
| PIB Volume 96, October 1978 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Parliamentary election day workers |
| Page 1 | Gift duty - payments between group companies |
| Page 2 | Date of lodging objections to assessments |
| Page 2 | Estate duty - does a home on partnership property qualify for matrimonial home allowance? |
| Page 2 | Superannuation funds |
| Page 3 | Increased exports incentive - processed meat |
| Page 4 | Interest - the basis for returning as income |
| PIB Volume 97, December 1978 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Export market development expenses |
| Page 2 | Farm vendor mortgage scheme |
| Page 3 | Non-registered bearer note issues |
| Page 3 | Special exemption - life insurance policies owned by a family trust |
| Page 4 | Employees of overseas firms - tax deductions |
| PIB Volume 98, April 1979 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | 1978 Legislation - depreciation allowance on motor cars |
| Page 4 | Increased exports incentive scheme |
| Page 5 | Mortgage interest on the sale and purchase of a private dwelling |
| Page 6 | Stock sold - owners account balance date |
| PIB Volume 99, July 1979 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Exemption from conveyance duty for certain family homes |
| Page 2 | Four wheel drive station wagons |
| Page 3 | Losses offset among group companies (Section 191(5) of the Income Tax Act 1976) |
| Page 4 | Tax arrears procedures |
| PIB Volume 100, September 1979 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 15 | Income Tax Amendment Act 1979 |