TIB - January 1998

Binding rulings 

• Rent deemed to be payable - deductibility: Public Ruling BR Pub 97/13

Interpretation statements 

• Property previously used other than for income/business in NZ

Legislation and determinations 

• Student loan scheme – interest rates and repayment threshold for 1998-99
• Depreciation determinations issued since last update of IR 260 Depreciation booklet