Category DIVIDENDS - Index of the New Zealand
Tax Information Bulletin.
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Volumes: 8, Issues: 76, Articles: 1421
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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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DIVIDENDS
Volume
Issue
ID
Title
32
07
027
CS 20/03: NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries)
32
07
020
COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05
32
07
019
BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation
32
07
015
BR PUB 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less
32
04
090
INCOME ATTRIBUTION RULE AND TREATMENT OF DIVIDENDS
31
04
058
Remedial items - COMPANY SPLITS (DEMERGERS) BY AUSTRALIAN ASX LISTED COMPANIES REMEDIAL AMENDMENTS
31
03
021
Taxation Review Authority confirms amounts received not loan repayments, but deemed dividends
29
07
002
QB 17/07: Resident and non-resident withholding taxes: Non-cash dividends
29
05
009
TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: CLOSELY HELD COMPANIES
29
02
008
Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner's reassessments
28
06
025
HIGH COURT 'EASILY SATISFIED' THAT THE COMMISSIONER'S ASSESSMENT WAS AN HONEST APPRAISAL AND A GENUINE EXERCISE OF JUDGEMENT
27
09
011
AMOUNTS HELD TO BE DIVIDENDS, EMPLOYMENT INCOME OR INCOME UNDER ORDINARY CONCEPTS
27
05
004
PUBLIC RULING BR PUB 15/07: INTEREST DEDUCTIBILITY - FUNDS BORROWED BY A COMPANY TO PAY DIVIDENDS
27
03
009
DIVIDEND STRIPPING ASSESSMENTS UPHELD ON APPEAL
26
07
078
OTHER REMEDIAL MATTERS - DISPOSAL OF CERTAIN SHARES BY A PIE
26
07
055
REWRITE ADVISORY PANEL REMEDIALS - REQUIREMENT TO AMEND ASSESSMENTS ON RECOVERY OF DIVIDENDS FROM SHAREHOLDERS
26
07
054
CFC REMEDIALS - EXTENDING THE ON-LENDING CONCESSIONS AND EXEMPTIONS FOR GROUP FUNDING
26
06
020
RECONSTRUCTION UNDER THE 'DIVIDEND STRIPPING' PROVISION UPHELD
26
06
006
PUBLIC RULING BR PUB 14/04: INCOME TAX - FRANKED DIVIDEND RECEIVED BY AUSTRALIAN LIMITED PARTNERSHIP AND FOREIGN TAX CREDITS
26
04
029
REWRITE ADVISORY PANEL REMEDIAL ITEMS - RELIEF FROM OBLIGATION TO WITHHOLD RESIDENT WITHHOLDING TAX
26
04
016
OTHER POLICY MATTERS - OVER-CREDITING OF IMPUTATION CREDITS IN EXCESS OF FIF TAXATION
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