TIB - April 1996

Binding rulings

• Licensed premises operators and entertainment (BR Pub 96/5)
• Definition of “transitional capital amount” (BR Pub 96/6)
• GST - when the supply of leasehold land is an exempt supply (BR Pub 96/7)
• Fletcher Challenge Ltd’s share capital reorganisation (BR Prd 96/3)
• Farmers Mutual Group - formation of holding company (BR Prd 96/5)
• Wrightson Ltd’s co-branded charge card (BR Prd 96/7)
• HomeOFFICE Software Ltd’s IR 5 Tax Wizard (BR Prd 96/8)

Legislation and determinations

• 1996 international tax disclosure exemption ITR7
• Lawnmowers - deaft depreciation determination

Questions we’ve been asked

• Income Tax Act 1994 
• Goods and Services Tax Act 1985 
• Child Support Act 1991 
• Tax Administration Act 1994 
• Tax Administration (Binding Rulings) Regulations 1995