TIB - February 1996
Income tax rates for 1995-96
Flat-owning companies
Trust selling domestic dwelling
Low-interest loans - taxable benefit for dividend purposes
Statutory producer boards and co-operative companies - basis for making tax-free distributions, and notification requirements
Employee share purchases - reassessments
Superannuation contributions that are not subject to SSCWT
Life insurance: value of actuarial reserves on transfer of business
Life insurance: policyholder base losses on transfer of business
Demutualisation: continuity of losses and tax credits
Life insurance: policyholder credit account balance and transfer of business
Unit trusts and group investment funds - tax treatment
Inflation-indexed bonds
Property transactions and the accrual rules
Amalgamations and land sales - transfer of land held on capital account
Amalgamations and land sales - application of ten year rule
Qualifying companies - shareholder deductions
Government Superannuation Fund - Consequential Amendment
Charitable organisations - addition
Guaranteed minimum family income
Overpaid tax applied to other tax liabilities - implications for imputation, consolidation and DWP rules
Qualifying companies and further income tax
Aligning BETA provisions - consolidated groups
NRWT integration into FIRST computer system
Depreciation review
Income tax - associated persons
Livestock adverse event income equalisation scheme - calculation of maximum deposit
Definition amendments - shares of the same class
Qualifying companies - trustee shareholders
Provisional tax: consistent treatment of provisional taxpayers
Provisional tax: treatment of natural person trustees
Provisional tax: remission provisions
Provisional tax- reference corrections
International tax rules - excluded countries
Western Samoa tax credits now claimable in NZ
GST - double dipping
GST - associated persons
GST - input tax credits for dwellings
GST - zero-rating of going concerns
GST returns - electronic filing
Stamp and Cheque Duties Act- minor remedial amendments
Totalisator duty on betting profits - calculation
Racing - minor consequential amendments