Volume |
Issue |
ID |
Title |
31 |
11 | 002 |
General Determination DEP105: Tax Depreciation Rate for pushrod/cable propelled pipeline camera inspection systems (not including pipeline crawlers)
|
31 |
09 | 019 |
General Determination DEP104: Tax Depreciation Rate for lay-flat hoses
|
31 |
08 | 059 |
High Court considers whether a geothermal turbine hall is a building for depreciation purposes
- Entity: Mercury NZ Limited
|
31 |
04 | 074 |
QB 19/02: Depreciation - change of use event
|
30 |
11 | 003 |
IS 18/06 - Income tax - treatment of costs of resource consents
|
30 |
07 | 010 |
DEP 103: Tax depreciation rate for skin therapy machines
|
29 |
10 | 006 |
General Determination DEP102: Depreciation rate for potato cool stores (climate controlled) structure only, excluding climate control plant
|
29 |
09 | 009 |
General Determination DEP101: Tax Depreciation Rate for abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems)
|
29 |
06 | 007 |
General Depreciation Determination DEP99: Campervans and Motorhomes
|
29 |
06 | 006 |
General Depreciation Determination DEP98: Kiwifruit overhead mesh shelters
|
29 |
05 | 069 |
TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Capital loss amount
|
29 |
04 | 045 |
Are Embankments and Runway End Safety Areas Depreciable Property? No says the Court of Appeal.
- Entity: Queenstown Airport Corporation Limited
|
29 |
04 | 039 |
QB 17/01: Depreciation Treatment For 'Buildings With Prefabricated Stressed-Skin Insulation Panels'
|
28 |
07 | 024 |
QUEENSTOWN AIRPORT'S EASTERN RUNWAY SAFETY AREA FOUND NOT TO BE DEPRECIABLE UNDER THE INCOME TAX ACT 2007
- Entity: Queenstown Airport Corporation Limited
|
28 |
06 | 028 |
HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY
- Entity: ANZCO Foods Limited
|
28 |
03 | 061 |
PROVISIONAL DEPRECIATION DETERMINATION PROV:27: GEOTHERMAL AND THERMAL POWERHOUSES
|
27 |
10 | 027 |
DETERMINATION CFC 2015/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
- Entity: TOWER INSURANCE LIMITED
|
27 |
10 | 026 |
DETERMINATION CFC 2015/03: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
- Entity: TOWER INSURANCE LIMITED
|
27 |
10 | 025 |
DETERMINATION CFC 2015/02: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
- Entity: TOWER INSURANCE LIMITED
|
27 |
10 | 024 |
DETERMINATION CFC 2015/01: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
- Entity: TOWER INSURANCE LIMITED
|
27 |
10 | 023 |
GENERAL DEPRECIATION DETERMINATION DEP96: OIL/GAS EQUIPMENT USED TO EVALUATE, REPAIR OR STIMULATE EXISTING WELLBORES
|
27 |
10 | 022 |
QB 15/12: DEPRECIATION TREATMENT FOR 'BUILDINGS WITH PREFABRICATED STRESSED-SKIN INSULATION PANELS'
|
27 |
08 | 012 |
COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL
- Entity: Trustpower Limited
|
27 |
08 | 002 |
GENERAL DEPRECIATION DETERMINATION DEP95: RAIL PASSENGER SERVICE ELECTRIC MULTIPLE UNITS
|
27 |
08 | 001 |
GENERAL DEPRECIATION DETERMINATION DEP94: CARPORTS
|
27 |
07 | 007 |
GENERAL DEPRECIATION DETERMINATION DEP93: PORTABLE FENCES (GALVANISED STEEL)
|
27 |
07 | 004 |
INCOME TAX (MAXIMUM POOLING VALUE) ORDER 2015
|
27 |
04 | 009 |
QB 15/04: Income tax - Whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income, even if no exclusion applies
|
27 |
04 | 008 |
QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property
|
27 |
04 | 004 |
Provisional depreciation determination PROV26: Hydroelectric powerhouses
|
27 |
04 | 003 |
General depreciation determination DEP92: Wool/shearing sheds
|
27 |
04 | 002 |
General depreciation determination DEP91: Gas detectors - hand-held and fixed
|
27 |
02 | 007 |
GENERAL DETERMINATION DEP90: DEPRECIATION RATE FOR DRONES AND INTEGRATED ACCESSORIES INCLUDING REMOTE CONTROLLERS AND SOFTWARE, USED FOR PHOTOGRAPHY, SURVEILLANCE AND VIDEO/MOVIE PRODUCTION
|
26 |
08 | 006 |
GENERAL DEPRECIATION DETERMINATION DEP89: BENCH-TOP PIZZA OVENS AND MICROWAVE OVENS (COMMERCIAL)
|
26 |
07 | 017 |
TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - CONSECUTIVE LEASES
|
26 |
07 | 016 |
TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS
|
26 |
07 | 015 |
TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERPETUALLY RENEWABLE LEASES
|
26 |
06 | 017 |
QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY
|
26 |
05 | 006 |
GENERAL DEPRECIATION DETERMINATION DEP88: PET GROOMING AND CLEANING EQUIPMENT
|
26 |
05 | 005 |
DETERMINATION DEP87: DEPRECIATION RATE FOR TABLET COMPUTERS AND ELECTRONIC MEDIA STORAGE DEVICES (INCLUDING SMARTPHONES AND MP3 PLAYERS AND SIMILAR DEVICES)
|
26 |
01 | 003 |
CORRECTION TO DEPRECIATION DETERMINATION PROV25
|
25 |
11 | 004 |
DETERMINATION DEP86: TAX DEPRECIATION RATES GENERAL DETERMINATION NUMBER 86
|