Category DEDUCTION - Index of the New Zealand
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Volume 33, Issue 01 (1)
Volume 32, Issue 11 (5)
Volume 32, Issue 10 (2)
Volume 32, Issue 09 (8)
Volume 32, Issue 08 (11)
Volume 32, Issue 07 (31)
Volume 32, Issue 06 (13)
Volume 32, Issue 05 (24)
Volume 32, Issue 04 (99)
Volume 32, Issue 03 (6)
Volume 32, Issue 02 (6)
Volume 32, Issue 01 (18)
Volume 31, Issue 11 (5)
Volume 31, Issue 10 (1)
Volume 31, Issue 09 (23)
Volume 31, Issue 08 (59)
Volume 31, Issue 07 (9)
Volume 31, Issue 06 (13)
Volume 31, Issue 05 (9)
Volume 31, Issue 04 (81)
Volume 31, Issue 03 (24)
Volume 31, Issue 02 (4)
Volume 31, Issue 01 (10)
Volume 30, Issue 11 (8)
Volume 30, Issue 10 (7)
Volume 30, Issue 09 (12)
Volume 30, Issue 08 (6)
Volume 30, Issue 07 (12)
Volume 30, Issue 06 (9)
Volume 30, Issue 05 (12)
Volume 30, Issue 04 (11)
Volume 30, Issue 03 (12)
Volume 30, Issue 02 (8)
Volume 30, Issue 01 (12)
Volume 29, Issue 11 (5)
Volume 29, Issue 10 (14)
Volume 29, Issue 09 (14)
Volume 29, Issue 08 (7)
Volume 29, Issue 07 (10)
Volume 29, Issue 06 (13)
Volume 29, Issue 05 (78)
Volume 29, Issue 04 (47)
Volume 29, Issue 03 (8)
Volume 29, Issue 02 (8)
Volume 29, Issue 01 (10)
Volume 28, Issue 12 (12)
Volume 28, Issue 11 (5)
Volume 28, Issue 10 (5)
Volume 28, Issue 09 (9)
Volume 28, Issue 08 (6)
Volume 28, Issue 07 (25)
Volume 28, Issue 06 (29)
Volume 28, Issue 05 (10)
Volume 28, Issue 04 (11)
Volume 28, Issue 03 (63)
Volume 28, Issue 02 (7)
Volume 28, Issue 01 (29)
Volume 27, Issue 11 (4)
Volume 27, Issue 10 (37)
Volume 27, Issue 09 (11)
Volume 27, Issue 08 (12)
Volume 27, Issue 07 (11)
Volume 27, Issue 06 (9)
Volume 27, Issue 05 (27)
Volume 27, Issue 04 (16)
Volume 27, Issue 03 (16)
Volume 27, Issue 02 (13)
Volume 27, Issue 01 (11)
Volume 26, Issue 11 (7)
Volume 26, Issue 10 (12)
Volume 26, Issue 09 (13)
Volume 26, Issue 08 (16)
Volume 26, Issue 07 (93)
Volume 26, Issue 06 (20)
Volume 26, Issue 05 (14)
Volume 26, Issue 04 (38)
Volume 26, Issue 03 (36)
Volume 26, Issue 02 (11)
Volume 26, Issue 01 (12)
Volume 25, Issue 11 (12)
Volume 25, Issue 10 (8)
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DEDUCTION
Volume
Issue
ID
Title
32
04
081
REVERSE HYBRID PAYMENT RULE - ALLOWING DEDUCTIONS WHERE PAYMENT IS TAXABLE IN NEW ZEALAND
31
09
020
Taxation Review Authority considers whether the repayment of a loan can generate an input tax deduction
31
04
073
QB 19/01: What are the requirements for claiming tax deductions for payments to family members for services?
31
03
001
Life reinsurance
30
04
010
Lawyer who lent money to clients denied deduction for bad debts
29
05
025
TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: No apportionment for de minimis exempt use
29
04
046
Court of Appeal dismisses Honk Land Trustee Limited's appeal in relation to a $1.1m management fee tax deduction
Entity: Honk Land Trustees Limited
29
04
022
Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: BUSINESS TAX - OTHER MATTERS - Simplified calculation of deductions for dual use vehicles and premises
29
03
004
IS 17/01: Income tax - deductibility of feasibility expenditure
28
07
010
TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - ALLOWING DEDUCTIONS TO BE MADE FROM WAGES OR SALARY
28
06
009
CHANGES TO THE STUDENT LOAN SCHEME - TREATMENT OF OVER-RECOVERED COMMISSIONER DEDUCTIONS
28
03
050
NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE
28
03
049
NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BAD DEBT DEDUCTION AND CAPITAL LIMITATIONS
28
01
012
QB 15/13: INCOME TAX - WHETHER THE COST OF ACQUIRING AN OPTION TO ACQUIRE REVENUE ACCOUNT LAND IS DEDUCTIBLE
27
07
009
TAXPAYER ONLY ABLE TO CHALLENGE WHETHER COMMISSIONER'S OPINION THAT RETURN IS FRAUDULENT OR WILFULLY MISLEADING WAS HONESTLY HELD
26
04
020
OTHER POLICY MATTERS - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - BASE MAINTENANCE CHANGE
26
04
019
OTHER POLICY MATTERS - BAD DEBT DEDUCTIONS FOR HOLDERS OF DEBT - COMPLIANCE CHANGE
26
04
008
STUDENT LOAN SCHEME AMENDMENT ACT 2014 - MISCELLANEOUS TECHNICAL AMENDMENTS
26
04
007
STUDENT LOAN SCHEME AMENDMENT ACT 2014 - REDUCED LATE PAYMENT INTEREST
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