Volume: 29, Issue: 02 (2017)
Volume: 29, Issue: 02 (2017)
BR Pub 17/01: Income tax - treatment of unclaimed amounts of $100 or less
Description: Updated: 14 / 03 / 2021
Reference:
2017_29_02_001
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BR Pub 17/02: Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust
Description: Updated:
Reference:
2017_29_02_002
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Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02
Description: This commentary is not a legally binding statement. The commentary is intended to help readers understand and apply the conclusions reached in Public Rulings BR Pub 17/01 and BR Pub 17/02 (the Rulings). Updated:
Reference:
2017_29_02_003
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Product ruling BR Prd 16/11: Reach Media New Zealand Limited
Description: This Ruling has been applied for by Reach Media New Zealand Limited (Reach Media). The Arrangement is the engagement of people (Distributors) by Reach Media under a standard form contract, 'Contract for Services - Distribution Contractor' (Distribution Contract or Contract), to physically deliver unaddressed mail (including newspapers, circulars, leaflets, brochures, catalogues, advertising material, samples and other similar items) (Unaddressed Mail), from drop-off locations to households and other premises throughout New Zealand.
Categories:
BINDING RULING
CONTRACT FOR SERVICES
DISTRIBUTORS
Legislation:
Updated:
Reference:
2017_29_02_004
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Product ruling BR Prd 16/12: Reach Media New Zealand Limited
Description: The Arrangement is the engagement of people (Drivers) by Reach Media under a standard form contract, 'Contract for Services to Perform Driver Delivery Services of Unaddressed Mail' (Driver Delivery Contract or Contract), to transport unaddressed mail (including newspapers, circulars, leaflets, brochures, catalogues, advertising material, samples and other similar items) (Unaddressed Mail) from Reach Media's premises to predetermined drop-off locations.
Categories:
BINDING RULING
CONTRACT FOR SERVICES
DISTRIBUTORS
DRIVER
Legislation:
Updated:
Reference:
2017_29_02_005
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Product ruling BR Prd 16/13: Reach Media New Zealand Limited
Description: The Arrangement is the engagement of people (Supervisors) by Reach Media under a standard form contract, 'Contract for Services to Supervise Delivery of Unaddressed Mail' (Supervision Contract or Contract), to oversee the delivery of unaddressed mail (including newspapers, circulars, leaflets, brochures, catalogues, advertising material, samples and other similar items) (Unaddressed Mail) by Distributors in a defined area and complete related tasks.
Categories:
BINDING RULING
CONTRACT FOR SERVICES
DISTRIBUTORS
DRIVER
Legislation:
Updated:
Reference:
2017_29_02_006
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Livestock values - 2017 national standard costs for specified livestock
Description: The Commissioner of Inland Revenue has released a determination, reproduced below, setting the national standard costs for specified livestock for the 2016-2017 income year. Updated:
Reference:
2017_29_02_007
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Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner's reassessments
Description: The Taxation Review Authority ('the TRA') has found that the sale of a business by the sole trader disputant to his company was in 2002 for the amount stated by the taxpayer. The taxpayer was reassessed by the Commissioner of Inland Revenue ('the Commissioner') on the basis the credits to his current account were deemed dividends and shortfall penalties were also imposed. The reassessments and shortfall penalties were set aside. Updated: 26 / 07 / 2019
Reference:
2017_29_02_008
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