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Category BINDING RULING - Index of the New Zealand
Tax Information Bulletin.

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Wed 15 May 12:52 PM

Stats: Volumes: 8, Issues: 76, Articles: 1421  

BINDING RULING

Volume Issue ID Title
32 09003 BR Prd 20/04: StockCo Limited and StockCo Capital Limited
  • Entity: Stockco Limited
  • Entity: Stockco Capital Limited


32 09002 BR Prd 20/03: StockCo Limited and StockCo Capital Limited
  • Entity: Stockco Limited
  • Entity: Stockco Capital Limited


32 08006 BR Prd 20/02: Restaurant Brands Limited
  • Entity: RESTAURANT BRANDS LIMITED


32 07022 BR Prd 19/03: StockCo Limited - Notice of Withdrawal of Product Ruling
  • Entity: STOCKCO LIMITED


32 04098 BR Prd 20/01: Vital Healthcare Property Trust
  • Entity: VITAL NZ
  • Entity: Vital Healthcare Property Trust


32 04097 Notice of Withdrawal of Product Ruling

32 04068 PROCESS FOR REMOVING A PERSON FROM THE LIST OF TAX AGENTS AND DISALLOWING STATUS AS A NOMINATED PERSON OR REPRESENTATIVE

32 04067 AMENDMENTS RELATING TO THE BINDING RULINGS REGIME

32 02002 BR Prd 19/03: StockCo Limited
  • Entity: Stockco Limited


31 08046 Remedial amendments - BINDING RULINGS MINOR AMENDMENTS

31 07005 Commentary on public ruling BR Pub 19/02

31 07004 BR Pub 19/02: Income tax - bonuses paid in crypto-assets

31 07003 Commentary on public ruling BR Pub 19/01

31 07002 BR Pub 19/01: Income tax - salary and wages paid in crypto-assets

31 05002 BR Prd 19/02 - Electricity Ashburton Limited trading as EA Networks
  • Entity: Electricity Ashburton Limited
  • Entity: EA Networks


31 04050 Remedial items - BINDING RULINGS AND RECORD-KEEPING REQUIREMENTS

31 04011 Modernising tax administration – Core aspects of the Tax Administration Act - AMENDING ASSESSMENTS

31 04010 Modernising tax administration – Core aspects of the Tax Administration Act - EXTENDING THE SCOPE OF BINDING RULINGS

31 04009 Modernising tax administration – Core aspects of the Tax Administration Act - SHORT-PROCESS RULINGS

31 03013 Product Ruling - BR Prd 19/01
  • Entity: Milldale Infrastructure LP.


31 01002 PRODUCT RULING - BR PRD 18/07
  • Entity: Millwood Forest LP
  • Entity: Glenwood Forest LP
  • Entity: Goodwood Forest LP
  • Entity: Homewood Forest LP
  • Entity: Longwood Forest LP
  • Entity: Majestic Pine Forest LP


31 01001 PRODUCT RULING - BR PRD 18/06
  • Entity: Industrial and Commercial Bank of China (New Zealand) Limited


30 11002 BR Prd 18/05: PGG Wrightson Limited
  • Entity: PGG WRIGHTSON LIMITED
  • Entity: PGG WRIGHTSON SEEDS HOLDINGS LIMITED
  • Entity: WRIGHTSON CONSOLIDATED GROUP


30 11001 BR Prd 18/04: Harbour Fund III G.P. Limited
  • Entity: Harbour Fund III Limited
  • Entity: STEEL & TUBE NEW ZEALAND LIMITED
  • Entity: STEEL & TUBE HOLDINGS LIMITED


30 09001 BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad

30 07001 BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools

30 05004 QB 18/08: Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1

30 05003 BR Prd 18/03: Bank of New Zealand (BNZ)
  • Entity: BANK OF NEW ZEALAND


30 05002 BR Prd 18/02: Harbour Fund III GP Limited
  • Entity: HARBOUR FUND III LIMITED PARTNERSHIP
  • Entity: CARTER HOLT HARVEY LIMITED


30 04005 QB 18/07: When is an arrangement considered to be 'materially different' from the arrangement identified in a private or product ruling?

30 04004 BR Prd 18/03: Applicant: Bank of New Zealand (BNZ)
  • Entity: BANK OF NEW ZEALAND


30 03002 BR Pub 18/01-BR Pub 18/05: Income tax - Australian limited partnership and foreign tax credits

29 05072 QB 17/03: Tax Administration Act 1994 - the period for which a private or product ruling applies

29 05004 Commentary on Public Ruling BR Pub 17/04 and BR Pub 17/05

29 05003 Public Ruling BR PUB 17/05: Income tax - treatment of a disposal of shares with altered rights under section CB 4

29 05002 Public Ruling - BR Pub 17/04 and 17/05: Income tax - treatment of alteration to rights attached to shares under section CB 4

29 05001 BR Prd 17/01: Kiwibank Limited
  • Entity: KIWIBANK LIMITED


29 04002 Product ruling BR Prd 17/02
  • Entity: Logbook Me PTY Limited
  • Entity: FLEET NZ LIMITED


29 04001 Disposition of real property for inadequate consideration - BR Pub 05/02 to 05/10 - notice of withdrawal

29 03002 Commentary on Public Ruling BR Pub 17/03

29 03001 BR Pub 17/03: Goods and Services Tax - traffic enforcement activities by local authorities - GST output tax on infringement fees retained - treatment of fines - GST input tax on acquisition of goods and services

29 02006 Product ruling BR Prd 16/13: Reach Media New Zealand Limited
  • Entity: Reach Media New Zealand Limited


29 02005 Product ruling BR Prd 16/12: Reach Media New Zealand Limited
  • Entity: Reach Media New Zealand Limited


29 02004 Product ruling BR Prd 16/11: Reach Media New Zealand Limited
  • Entity: REACH Media New Zealand Limited


29 02003 Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02

28 12005 Product ruling – BR Prd 16/10
  • Entity: Smartshares Limited
  • Entity: NZX Australian Mid Cap Index Fund
  • Entity: NZX Australian Mid Cap Fund


28 12004 Product ruling – BR Prd 16/09
  • Entity: Smartshares Limited
  • Entity: NZX 50 Portfolio Index Fund
  • Entity: NZX Top 50 Fund


28 12003 Product ruling – BR Prd 16/08
  • Entity: Smartshares Limited
  • Entity: NZX Australian 20 Leaders Index Fund
  • Entity: NZX Australian 20 Fund


28 12002 Product ruling – BR Prd 16/07
  • Entity: Smartshares Limited
  • Entity: NZX 10 Fund
  • Entity: NZX Top 10 Fund


28 12001 Product ruling - BR Prd 16/06
  • Entity: Smartshares Limited
  • Entity: NZX Mid Cap Index Fund


28 07013 TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - CHANGES TO RULINGS REGIME

28 07002 PRODUCT RULING – BR PRD 16/05
  • Entity: SOVEREIGN SERVICES LIMITED


28 07001 PRODUCT RULING – BR PRD 16/03
  • Entity: BANK OF NEW ZEALAND
  • Entity: LOYALTY NEW ZEALAND LIMITED
  • Entity: BNZ KiwiSaver Scheme


28 06002 PRODUCT RULING - BR PRD 16/04
  • Entity: Paymark Limited


28 06001 PRODUCT RULING – BR PRD 16/02
  • Entity: SKYCITY Entertainment Group Limited
  • Entity: SKYCITY Executive Share Trust


28 05003 COMMENTARY ON PUBLIC RULING BR PUB 16/05 AND BR PUB 16/06

28 05002 PUBLIC RULING 16/06 - INCOME TAX - TREATMENT OF A DISPOSAL OF SUBDIVIDED SHARES UNDER SECTION CB 4

28 05001 PUBLIC RULING 16/05 - INCOME TAX - TREATMENT OF A SUBDIVISION OF SHARES UNDER SECTION CB 4

28 04001 PRODUCT RULING - BR PRD 16/01: PMP DISTRIBUTION LIMITED
  • Entity: PMP Distribution Limited


28 03005 COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04

28 03004 Public Rulings BR Pub 16/04: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR PURCHASER

28 03003 Public Rulings BR Pub 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR

28 03002 Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR

28 03001 Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR

28 02002 PRODUCT RULING BR PRD 15/06: FONTERRA CO-OPERATIVE GROUP LIMITED
  • Entity: FONTERRA CO-OPERATIVE GROUP LIMITED
  • Entity: Fonterra Shareholders Fund (FSF)


28 02001 PRODUCT RULING BR PRD 15/05: AA SMARTFUEL LIMITED
  • Entity: AA SMARTFUEL LIMITED


28 01006 COMMISSIONER'S OPERATIONAL POSITION ON FBT AND CAR PARKS

28 01005 COMMENTARY ON PUBLIC RULINGS BR PUB 15/11 AND BR PUB 15/12

28 01004 PUBLIC RULING BR PUB 15/12: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON THE PREMISES OF A COMPANY THAT IS PART OF THE SAME GROUP OF COMPANIES AS AN EMPLOYER

28 01003 PUBLIC RULING BR PUB 15/11: FRINGE BENEFIT TAX - EXCLUSION FOR CAR PARKS PROVIDED ON AN EMPLOYER'S PREMISES

28 01002 PRODUCT RULING BR PRD 15/04: HARBOUR FUND II GP LIMITED
  • Entity: HARBOUR FUND II GP LIMITED
  • Entity: JAMES HARDIE NEW ZEALAND


28 01001 PRODUCT RULING BR PRD 15/03: MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT
  • Entity: MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT


27 10001 Product ruling BR Prd 15/02: New Zealand Maori Arts & Crafts Institute Scholarship
  • Entity: New Zealand Maori Arts and Crafts Institute


27 07003 APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES?

27 07002 COMMENTARY ON PUBLIC RULING BR PUB 15/10

27 07001 PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS' FEES

27 05005 PUBLIC RULING BR PUB 15/08: INTEREST DEDUCTIBILITY - FUNDS BORROWED TO REPAY DEBT

27 05004 PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS

27 05003 PUBLIC RULING BR PUB 15/06: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO REPURCHASE SHARES

27 05002 PUBLIC RULING BR PUB 15/05: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN PAST YEARS' PROFITS TO A PARTNER

27 05001 PUBLIC RULING BR PUB 15/04: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A PARTNERSHIP TO RETURN CAPITAL CONTRIBUTIONS TO A PARTNER

27 04001 Product ruling BR Prd 15/01: Chorus Limited
  • Entity: Chorus New Zealand Limited
  • Entity: Chorus Limited


27 03002 COMMENTARY ON PUBLIC RULING BR PUB 15/03

27 03001 PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND

27 02004 COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02

27 02003 PUBLIC RULING BR PUB 15/02: GOODS AND SERVICES TAX - COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE – SECONDHAND GOODS INPUT TAX DEDUCTIONS

27 02002 PUBLIC RULING BR PUB 15/01: GOODS AND SERVICES TAX - FISHING QUOTA - SECONDHAND GOODS INPUT TAX DEDUCTIONS

27 02001 PUBLIC RULINGS BR PUB 15/01 AND BR PUB 15/02: SECONDHAND GOODS INPUT TAX DEDUCTIONS - FISHING QUOTA, COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE

26 09003 PRODUCT RULING BR PRD 14/07: NEW ZEALAND MAORI ARTS AND CRAFTS INSTITUTE SCHOLARSHIP
  • Entity: New Zealand Maori Arts and Crafts Institute


26 09002 PRODUCT RULING BR PRD 14/06: ENGAGEMENT OF SUPERVISORS BY PMP DISTRIBUTION
  • Entity: PMP Distribution Limited


26 09001 PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT

26 08007 QB 14/07: TAX ADMINISTRATION ACT 1994 PROSCRIBED QUESTIONS

26 08001 PRODUCT RULING BR PRD 14/08: BODY CORPORATE 358851
  • Entity: BODY CORPORATE 358851


26 07083 PRODUCT RULING BR Prd 14/05: PROCARE HEALTH LIMITED
  • Entity: ProCare Charitable Foundation
  • Entity: PROCARE HEALTH LIMITED


26 06008 COMMENTARY ON PUBLIC RULINGS BR PUB 14/01-14/05

26 06007 PUBLIC RULING BR PUB 14/05: INCOME TAX - TAX PAID BY AN AUSTRALIAN LIMITED PARTNERSHIP AS A 'HEAD COMPANY' AND FOREIGN TAX CREDITS

26 06006 PUBLIC RULING BR PUB 14/04: INCOME TAX - FRANKED DIVIDEND RECEIVED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS

26 06005 PUBLIC RULING BR PUB 14/03: INCOME TAX - DISTRIBUTIONS MADE BY AUSTRALIAN UNIT TRUST TO AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS

26 06004 PUBLIC RULING BR PUB 14/02: INCOME TAX - DISTRIBUTIONS MADE BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS

26 06003 PUBLIC RULING BR PUB 14/01: INCOME TAX - AUSTRALIAN SOURCE INCOME EARNED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS

26 06002 FACTUAL REVIEW PROCESS

26 05003 PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP
  • Entity: SCALES CONSOLIDATED TAX GROUP


26 05002 PRODUCT RULING BR PRD 14/03: BANK OF New Zealand
  • Entity: Bank of New Zealand





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