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Category PROPERTY - Index of the New Zealand
Tax Information Bulletin.

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Thu 21 Nov 21:50 PM

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

PROPERTY

Volume Issue ID Title
32 07025 IS 20/06: Income tax - Tax issues arising from ownership of foreign residential rental property

32 04040 CORPUS OF A TRUST

31 07007 QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

31 04055 Remedial items - MISCELLANEOUS REMEDIAL - SECTION DB 18AA - APPORTIONMENT OF EXPENSES FOR DUAL USE PREMISES

31 01005 QB 18/16: Income tax - bright line test - main home exclusion - sale of subdivided section

30 02002 QB 18/01: Can a fit-out of an existing building be 'improvements' for the purposes of s CB 11?

29 08007 Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived

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

28 05010 HIGH COURT FINDS FOR COMMISSIONER ON TAX AVOIDANCE AND IMPOSES AN ABUSIVE TAX POSITION SHORTFALL PENALTY
  • Entity: Tale Holdings Limited
  • Entity: Te Anau Lakeside Estates Limited


28 05009 QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS

28 03057 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - TRANSITIONAL RULES RELATING TO THE TREATMENT OF DWELLINGS

28 03036 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - PROPERTY TRANSFER RULES

28 03007 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - 'CASH OUT' OF RESEARCH AND DEVELOPMENT TAX LOSSES

28 03006 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016

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

27 10037 BUSINESS CEASED AND NO NEXUS WITH INCOME-EARNING ACTIVITIES
  • Entity: AAA Developments (Ormiston) Limited


27 10014 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - New Zealand bank account requirement

27 10013 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Public and local authorities

27 10012 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Transfers from executors

27 10011 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Mortgagee sales

27 10010 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Persons selling their main home a third time within two years

27 10009 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - TRUSTS

27 10008 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - OFFSHORE PERSONS

27 10007 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Time at which test is applied

27 10004 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Supplying information when transferring land

27 10003 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - NEW INFORMATION REQUIREMENTS TO IMPROVE TAX COMPLIANCE IN THE PROPERTY INVESTMENT SECTOR

27 08012 COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL
  • Entity: Trustpower Limited


27 04016 Commissioner successful in associating two companies under section 2a(1) of the Goods and Services Tax Act 1985

27 04009 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 04008 QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property

27 03012 SUCCESSFUL APPEAL BY THE COMMISSIONER
  • Entity: John Curtis Developments Limited


27 01011 RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS

26 06017 QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY




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