TIB - August 2006

Binding rulings

• Public ruling – BR Pub 06/04
• Public ruling – BR Pub 06/05
• Public ruling – BR Pub 06/06

New legislation

• Orders in Council
  • Payroll subsidy rate set by regulation
  • Forests (Payment of Money) Order 2006
• Correction: FBT—Tax value of vehicle under different balance date scenario

Legislation and determinations

• Provisional depreciation determination PROV13
• Provisional depreciation determination PROV14
• Provisional depreciation determination PROV15
• Provisional depreciation determination PROV16

Questions we've been asked

• Exemption from gift duty for dispositions of property made by or under an order of the court: section 75A(5) Estate and Gift Duties Act 1968

Interpretation statements

• Income tax treatment of New Zealand patents

Legal decisions – case notes

• GST paid on deposit: TRA No. 018/05, Decision No. 8/2006