TIB - February 1994
Policy statements
- Repairs and maintenance
- ACC earner premiums - correction
Tax legislation and determinations
- Determination G5C: Mandatory conversion convertible notes
- Depreciation rate for tax software
- Student Loan scheme - interest rates for 1994-95
Questions we've been asked
- Income Tax Act 1976
- Goods and Services Tax Act 1985
- Stamp and Cheque Duties Act 1971
- Accident Rehabilitation and Compensation Insurance Act 1992
- Child Support Act 1991
- Estate and Gift Duties Act 1968
- Gaming Duties Act 1971
- Student Loan Scheme Act 1992
Legal decisions - case notes
- TRA 93/142: Sale of land not a taxable supply
- TRA 93/183 and 184: Preparatory expenditure in setting up a business
- TRA 93/163: Assessment of accommodation under section 72
- TRA 93/212: Sick leave and redundancy
- TRA 93/112: National superannuation surcharge on income earned before becoming a national superannuitant
- TRA 93/136: Whether taxi business purchased as a going concern
- TRA 83/228 (Dec’n 55/93): Whether profits from property sales taxable
See also the appendix.