Volume: 26, Issue: 05 (2014)
Volume: 26, Issue: 05 (2014)
IS 14/02: INCOME TAX - FOREIGN TAX CREDITS - WHAT IS A TAX OF SUBSTANTIALLY THE SAME NATURE AS INCOME TAX IMPOSED UNDER S BB 1?
Description: There are two circumstances where a taxpayer may be entitled to claim a foreign tax credit against their New Zealand income tax liability for foreign tax paid. Updated:
Reference:
2014_26_05_001
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PRODUCT RULING BR PRD 14/03: BANK OF New Zealand
Description: The Arrangement is a product (TotalMoney) that BNZ offers to its customers. These customers may only be individuals, companies or trusts. Updated:
Reference:
2014_26_05_002
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PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP
Description: The Arrangement is an intra-group restructure of the Scales Consolidated Tax Group (Scales Group). The Arrangement involves a transfer of certain property-owning companies to a new holding company, George H Investments Ltd (GHI). Scales Corporation Ltd (SCL) will then distribute the shares in GHI, along with surplus cash, to its shareholders in an off market share repurchase and cancellation (so that GHI is a sister company to the existing holding company). Updated:
Reference:
2014_26_05_003
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SPECIAL DETERMINATION S26: VALUATION OF SHARES ISSUED BY BANK FOLLOWING A TRIGGER EVENT
Description: This determination relates to a funding transaction involving the issue of Notes by Bank to Issuer. The Notes will contain a conversion mechanism, in order to allow them to be recognised as Additional Tier 1 or Tier 2 capital for the purposes of the Reserve Bank of New Zealand (RBNZ) frameworks relating to the capital adequacy of banks Updated:
Reference:
2014_26_05_004
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DETERMINATION DEP87: DEPRECIATION RATE FOR TABLET COMPUTERS AND ELECTRONIC MEDIA STORAGE DEVICES (INCLUDING SMARTPHONES AND MP3 PLAYERS AND SIMILAR DEVICES)
Description: This determination may be cited as 'Determination DEP87: Tablet computers and electronic media storage devices (including smartphones and MP3 players and similar devices)' Updated:
Reference:
2014_26_05_005
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GENERAL DEPRECIATION DETERMINATION DEP88: PET GROOMING AND CLEANING EQUIPMENT
Description: The Commissioner has set general depreciation rates for pet grooming and cleaning equipment by adding a new asset category of 'Pet grooming and cleaning equipment'. The new asset category applies only to services provided for the grooming and cleaning of domestic animals (including horses). Updated:
Reference:
2014_26_05_006
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CPI ADJUSTMENT 14/01 FOR DETERMINATION DET 09/02: STANDARD COST HOUSEHOLD SERVICE FOR CHILDCARE PROVIDERS
Description: Updated:
Reference:
2014_26_05_007
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CPI ADJUSTMENT 14/02 FOR DETERMINATION DET 05/03: STANDARD COST HOUSEHOLD SERVICE FOR BOARDING SERVICE PROVIDERS
Description: Updated:
Reference:
2014_26_05_008
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NATIONAL AVERAGE MARKET VALUES OF SPECIFIED LIVESTOCK DETERMINATION 2014
Description: Updated:
Reference:
2014_26_05_009
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IS 14/02: INCOME TAX - FOREIGN TAX CREDITS - WHAT IS A TAX OF SUBSTANTIALLY THE SAME NATURE AS INCOME TAX IMPOSED UNDER S BB 1?
Description: There are two circumstances where a taxpayer may be entitled to claim a foreign tax credit against their New Zealand income tax liability for foreign tax paid. Updated:
Reference:
2014_26_05_01
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QB 14/02: INCOME TAX - ENTRY OF A NEW PARTNER INTO A PARTNERSHIP - EFFECT ON CONTINUING PARTNERS
Description: Updated:
Reference:
2014_26_05_010
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QB 14/03: GST - TRANSFER OF INTEREST IN A PARTNERSHIP
Description: Updated:
Reference:
2014_26_05_011
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COMMISSIONER AWARDED INDEMNITY COSTS
Description:
Categories:
INDEMNITY COST
TRINITY
Referenced Entities:
Updated:
Reference:
2014_26_05_012
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JUDICIAL REVIEW
Description: This case concerned an application for judicial review of the Commissioner of Inland Revenue's decision declining an application by Mr P for financial relief under section 177 of the Tax Administration Act 1994 ('TAA'). Updated:
Reference:
2014_26_05_013
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STRIKE-OUT APPLICATION DISMISSED
Description: The Taxation Review Authority ('TRA') rejected the disputants' application to strike out or stay the Commissioner of Inland Revenue's ('the Commissioner') defence to their challenge. Updated:
Reference:
2014_26_05_014
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PRODUCT RULING BR PRD 14/03: BANK OF New Zealand
Description: The Arrangement is a product (TotalMoney) that BNZ offers to its customers. These customers may only be individuals, companies or trusts. Updated:
Reference:
2014_26_05_02
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PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP
Description: The Arrangement is an intra-group restructure of the Scales Consolidated Tax Group (Scales Group). The Arrangement involves a transfer of certain property-owning companies to a new holding company, George H Investments Ltd (GHI). Scales Corporation Ltd (SCL) will then distribute the shares in GHI, along with surplus cash, to its shareholders in an off market share repurchase and cancellation (so that GHI is a sister company to the existing holding company). Updated:
Reference:
2014_26_05_03
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SPECIAL DETERMINATION S26: VALUATION OF SHARES ISSUED BY BANK FOLLOWING A TRIGGER EVENT
Description: This determination relates to a funding transaction involving the issue of Notes by Bank to Issuer. The Notes will contain a conversion mechanism, in order to allow them to be recognised as Additional Tier 1 or Tier 2 capital for the purposes of the Reserve Bank of New Zealand (RBNZ) frameworks relating to the capital adequacy of banks Updated:
Reference:
2014_26_05_04
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DETERMINATION DEP87: DEPRECIATION RATE FOR TABLET COMPUTERS AND ELECTRONIC MEDIA STORAGE DEVICES (INCLUDING SMARTPHONES AND MP3 PLAYERS AND SIMILAR DEVICES)
Description: This determination may be cited as 'Determination DEP87: Tablet computers and electronic media storage devices (including smartphones and MP3 players and similar devices)' Updated:
Reference:
2014_26_05_05
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GENERAL DEPRECIATION DETERMINATION DEP88: PET GROOMING AND CLEANING EQUIPMENT
Description: The Commissioner has set general depreciation rates for pet grooming and cleaning equipment by adding a new asset category of 'Pet grooming and cleaning equipment'. The new asset category applies only to services provided for the grooming and cleaning of domestic animals (including horses). Updated:
Reference:
2014_26_05_06
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CPI ADJUSTMENT 14/01 FOR DETERMINATION DET 09/02: STANDARD COST HOUSEHOLD SERVICE FOR CHILDCARE PROVIDERS
Description: Updated:
Reference:
2014_26_05_07
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CPI ADJUSTMENT 14/02 FOR DETERMINATION DET 05/03: STANDARD COST HOUSEHOLD SERVICE FOR BOARDING SERVICE PROVIDERS
Description: Updated:
Reference:
2014_26_05_08
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NATIONAL AVERAGE MARKET VALUES OF SPECIFIED LIVESTOCK DETERMINATION 2014
Description: Updated:
Reference:
2014_26_05_09
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QB 14/02: INCOME TAX - ENTRY OF A NEW PARTNER INTO A PARTNERSHIP - EFFECT ON CONTINUING PARTNERS
Description: Updated:
Reference:
2014_26_05_10
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QB 14/03: GST - TRANSFER OF INTEREST IN A PARTNERSHIP
Description: Updated:
Reference:
2014_26_05_11
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COMMISSIONER AWARDED INDEMNITY COSTS
Description:
Categories:
INDEMNITY COST
TRINITY
Referenced Entities:
Updated:
Reference:
2014_26_05_12
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JUDICIAL REVIEW
Description: This case concerned an application for judicial review of the Commissioner of Inland Revenue's decision declining an application by Mr P for financial relief under section 177 of the Tax Administration Act 1994 ('TAA'). Updated:
Reference:
2014_26_05_13
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STRIKE-OUT APPLICATION DISMISSED
Description: The Taxation Review Authority ('TRA') rejected the disputants' application to strike out or stay the Commissioner of Inland Revenue's ('the Commissioner') defence to their challenge. Updated:
Reference:
2014_26_05_14
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