Category LAND - 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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LABOUR-HIRE FIRM
LAND
LAND - ACQUISITION DATE
LAND - FORESTRY
LAND - LEASE
LAND - PERMANENT EASEMENT
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LAND - SUBDIVISION
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LAND
Volume
Issue
ID
Title
31
09
016
QB 19/14: Income tax - when does the business premises exclusion in s CB 19 apply to preclude land sales from being taxed under ss CB 6 to CB 11?
31
04
067
Remedial items - ASSOCIATED PERSONS AND 10-YEAR RELIEF RULE FOR LAND SALES
31
04
066
Remedial items - ASSOCIATED PERSONS ANTI-AVOIDANCE RULE FOR LAND SALES
31
03
019
Special Determination S62: Spreading method to be applied by Landowners making Infrastructure Payments to fund bulk infrastructure under a Final Encumbrance
Entity: Milldale Infrastructure LP
29
05
011
TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST and capital raising costs
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
040
QB 17/02: Income tax - date of acquisition of land, and start date for 2-year bright-line test
29
04
035
Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: AGENCY RULES: UNINTENDED LEGISLATIVE CHANGE CORRECTED
29
04
034
Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - Technical amendment - application date for section CB 15B(3)
28
06
028
HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY
Entity: ANZCO Foods Limited
28
04
005
QB 16/02: GST - WHAT IS THE CORRECT RATE OF GST TO CHARGE ON LEGAL SERVICES PROVIDED TO NEW ZEALAND RESIDENT OWNERS OF LAND BEING COMPULSORILY ACQUIRED?
28
01
021
OTHER REMEDIAL AMENDMENTS Clarifying treatment of land transferred under a resident's restricted amalgamation
28
01
012
QB 15/13: INCOME TAX - WHETHER THE COST OF ACQUIRING AN OPTION TO ACQUIRE REVENUE ACCOUNT LAND IS DEDUCTIBLE
27
09
004
WITHDRAWAL OF OPERATIONAL STATEMENT OS 007: INCOME TAX TREATMENT OF CERTAIN EXPENDITURES ON CONVERSION OF LAND FROM ONE FARMING OR AGRICULTURAL PURPOSE TO ANOTHER
27
03
002
COMMENTARY ON PUBLIC RULING BR PUB 15/03
27
03
001
PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND
26
07
066
OTHER REMEDIAL MATTERS - SPREADING OF INCOME FOR INCOME DERIVED FROM LAND
26
07
059
REWRITE ADVISORY PANEL REMEDIALS - LAND TRANSFERRED TO A CLOSE RELATIVE
26
07
035
OTHER POLICY MATTERS - GST - PROCUREMENT OF A LEASE
26
07
034
OTHER POLICY MATTERS - GST - SURRENDERS AND ASSIGNMENTS OF INTERESTS IN LAND
26
07
016
TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS
25
11
009
CHALLENGE OF COMMISSIONER'S ASSESSMENTS
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