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Recent New Zealand Inland Revenue Department - Public Information Bulletins

July 1989

• Accrual Tax Accounting Regime [1989] NZIRDPIB 183 (15 July 1989)
• Average Market Values of Specified Livestock [1989] NZIRDPIB 182 (1 July 1989)

June 1989

• Finance Bill (no.4) [1989] NZIRDPIB 181 (15 June 1989)
• Income Tax Amendment Act (no.5) 1988: new residence rules [1989] NZIRDPIB 180 (1 June 1989)

May 1989

• GST [1989] NZIRDPIB 179 (1 May 1989)

February 1989

• Accrual tax accounting regime and specified leases [1989] NZIRDPIB 178 (1 February 1989)

October 1988

• Taxation Reform Bill (no.4) [1988] NZIRDPIB 177 (1 October 1988)

September 1988

• Budget night tax legislation [1988] NZIRDPIB 176 (1 September 1988)

August 1988

• Double taxation convention with Indonesia. Supplement 17 to PIB 112 [1988] NZIRDPIB 11217 (1 August 1988)

July 1988

• Accident Compensation Levy Liability - Withholding payments [1988] NZIRDPIB 175 (1 July 1988)

May 1988

• Taxation Reform Bill (no.2) and (no.3) [1988] NZIRDPIB 174 (1 May 1988)

April 1988

• Apportioning Motor Vehicle Expenses [1988] NZIRDPIB 173 (1 April 1988)

March 1988

• Special issue bulletin - Derivation of income from services for income tax purposes [1988] NZIRDPIB 172 (15 March 1988)
• GST - Kiwifruit Growers [1988] NZIRDPIB 171 (1 March 1988)

February 1988

• Tsxation Reform Bill 1987 [1988] NZIRDPIB 170 (14 February 1988)
• ACC Employers Levy - Domestic Earnings [1988] NZIRDPIB 169 (1 February 1988)

January 1988

• GST [1988] NZIRDPIB 168 (1 January 1988)

December 1987

• Accrual Tax Accounting Regime [1987] NZIRDPIB 167 (1 December 1987)

November 1987

• Departmental policy on the availability of tax credits for payment of tax deductions [1987] NZIRDPIB 166 (1 November 1987)

September 1987

• Goods and Services Tax Amendment Act 1987 [1987] NZIRDPIB 165 (1 September 1987)

August 1987

• Employee share purchase schemes [1987] NZIRDPIB 164 (1 August 1987)

May 1987

• Income Tax Amendment Act 1986 [1987] NZIRDPIB 163 (1 May 1987)

April 1987

• Income Tax Amendment Act (no.4) 1986 [1987] NZIRDPIB 162 (1 April 1987)
• Adverse event - relief extension in terms of section 94 of the Income Tax Act 1976 [1987] NZIRDPIB 161 (1 April 1987)

March 1987

• Accident Compensation Corporation's Clerical Management Industrial Activity Classification [1987] NZIRDPIB 160 (1 March 1987)

February 1987

• Change of balance date - calculation of tax [1987] NZIRDPIB 159 (1 February 1987)

November 1986

• Answers to commonly asked questions about GST [1986] NZIRDPIB 158 (30 November 1986)
• Adverse event - relief extension in terms of section 94 of the Income Tax Act 1976 [1986] NZIRDPIB 156 (30 November 1986)
• Estate and Gift Duties Amendment Act 1986 [1986] NZIRDPIB 157 (1 November 1986)

October 1986

• Family Support - Employers' questions and answers [1986] NZIRDPIB 155 (1 October 1986)

September 1986

• Farm Holidays [1986] NZIRDPIB 152 (1 September 1986)

August 1986

• Income Tax Amendment Act (no.3) 1986 [1986] NZIRDPIB 154 (15 August 1986)
• Amount paid on shares in mining companies [1986] NZIRDPIB 153 (1 August 1986)

July 1986

• Goods and Services Tax Amendment Act 1986 [1986] NZIRDPIB 150 (1 July 1986)
• Rate of export tax credit - amendment to PIB 140 [1986] NZIRDPIB 149 (1 July 1986)

June 1986

• Income Tax Amendment Act (no.2) 1986 [1986] NZIRDPIB 151 (15 June 1986)

May 1986

• Goods and Services Tax Act 1985 [1986] NZIRDPIB 148 (15 May 1986)
• Income Tax Amendment Act 1986 [1986] NZIRDPIB 147 (15 May 1986)
• Assessability of gains made on discounting of stocks and bonds [1986] NZIRDPIB 146 (1 May 1986)

March 1986

• Consultative document on primary sector taxation [1986] NZIRDPIB 145 (1 March 1986)
• 1986 Returns of income - new information requirements [1986] NZIRDPIB 144 (1 March 1986)

February 1986

• PIB 136 part 3 Income Tax Amendment Act (no.3) 1985 Income Tax Amendment Act (no.4) 1985 [1986] NZIRDPIB 1363 (1 February 1986)
• Goods and Services Tax Act 1985 [1986] NZIRDPIB 143 (1 February 1986)

January 1986

• Income equalisation reserve scheme - late deposits [1986] NZIRDPIB 142 (15 January 1986)

November 1985

• Employee IRD numbers [1985] NZIRDPIB 141 (1 November 1985)

September 1985

• Index 1-140 [1985] NZIRDPIB 1 (30 September 1985)
• Income Tax Act 1976 (Commentary for farmers) [1985] NZIRDPIB 140 (15 September 1985)
• Goods and Services Tax Bill 1985 [1985] NZIRDPIB 139 (1 September 1985)
• Corporate credit card schemes [1985] NZIRDPIB 138 (1 September 1985)

August 1985

• Protocol to the 1981 Double taxation convention with the Kingdom of Denmark. Supplement 6A to PIB 112 [1985] NZIRDPIB 1126 (1 August 1985)

July 1985

• Fringe benefit tax [1985] NZIRDPIB 137 (1 July 1985)
• 1984-85 legislation. Income Tax Amendment Act 1984. Income Tax Amendment Act 1985. National Superannuitant surcharge [1985] NZIRDPIB 133 (1 July 1985)

May 1985

• PIB 136 part 2 Income Tax Amendment Act (no.2) 1985 [1985] NZIRDPIB 1362 (1 May 1985)
• Income Tax Amendment Act (no.2) 1985 (Fringe benefit tax) [1985] NZIRDPIB 136 (1 May 1985)
• Conversion of Overseas Investment Income to New Zealand currency - 1985 [1985] NZIRDPIB 135 (1 May 1985)

March 1985

• Income tax surcharge on National Superannuitants [1985] NZIRDPIB 134 (1 March 1985)

January 1985

• Shearers and shearing shedhands [1985] NZIRDPIB 132 (1 January 1985)

November 1984

• Double taxation convention with Finland. Supplement 14 to PIB 112 [1983] NZIRDPIB 11214 (1 November 1984)
• Charitable Trust taxation [1984] NZIRDPIB 131 (1 November 1984)

September 1984

• Certificates of exemption from withholding tax - Form IR 118 [1984] NZIRDPIB 130 (1 September 1984)

July 1984

• Accident Compensation levy - reintroduction of cessation adjustments [1984] NZIRDPIB 129 (1 July 1984)

June 1984

• Double taxation convention with the United Kingdom - 1983. Supplement 13 to PIB 112 [1983] NZIRDPIB 11213 (1 June 1984)
• Double taxation convention with Belgium. Supplement 12 to PIB 112 [1983] NZIRDPIB 11212 (1 June 1984)
• Business tax incentives [1984] NZIRDPIB 127 (1 June 1984)

May 1984

• Deductibility of entertainment expenses for professional persons [1984] NZIRDPIB 128 (15 May 1984)
• Legislation supplement to PIB 126 - 1983 legislation [1984] NZIRDPIB 1 (1 May 1984)

April 1984

• 1983 legislative amendments - Income Tax Amendment Act (no.3) 1983 [1984] NZIRDPIB 126 (1 April 1984)

March 1984

• Charitable donations - Fund raising functions and sponsorship [1984] NZIRDPIB 125 (1 March 1984)

February 1984

• Cash allowances survey [1984] NZIRDPIB 124 (1 February 1984)

January 1984

• Amendment and re-opening of assessments - Policy Statement by Commissioner of Inland Revenue [1984] NZIRDPIB 123 (1 January 1984)
• Index 1-100 [1984] NZIRDPIB 1 (1 January 1984)

December 1983

• Double taxation convention with the United States of America - 1982. Supplement 11 to PIB 112 [1983] NZIRDPIB 11211 (1 December 1983)

October 1983

• Official Information Act 1982 [1983] NZIRDPIB 122 (1 October 1983)

August 1983

• Double taxation convention with the Republic of Korea. Supplement 10 to PIB 112 [1983] NZIRDPIB 11210 (1 August 1983)
• 1982 Legislation - answering questions raised since PIB 120 (supplement to PIB 120) [1983] NZIRDPIB 1201 (1 August 1983)
• Double taxation convention with Norway. Supplement 9 to PIB 112 [1983] NZIRDPIB 1129 (1 August 1983)
• Double taxation convention with Italy. Supplement 8 to PIB 112 [1983] NZIRDPIB 1128 (1 August 1983)
• Depreciation of assets used in New Zealand by overseas contractors [1983] NZIRDPIB 121 (1 August 1983)

March 1983

• Double taxation convention with Switzerland. Supplement 7 to PIB 112 [1983] NZIRDPIB 1127 (1 March 1983)
• 1982 Legislative Amendments [1983] NZIRDPIB 120 (1 March 1983)
• Determination of Place of Residence for Tax Purposes - Section 241 of the Income Tax Act 1976 - Counting Days [1983] NZIRDPIB 119 (1 March 1983)

November 1982

• Advances to Shareholders [1982] NZIRDPIB 118 (1 November 1982)

August 1982

• Double taxation convention with the Kingdom of Denmark. Supplement 6 to PIB 112 [1982] NZIRDPIB 1126 (1 August 1982)
• Double taxation convention with the French Republic. Supplement 5 to PIB 112 [1982] NZIRDPIB 1125 (1 August 1982)

June 1982

• Annual PAYE reconciliation and employer Accident Compensation levy statement - IR 68 [1982] NZIRDPIB 117 (1 June 1982)

May 1982

• Double taxation convention with the Kingdom of Sweden. Supplement 4 to PIB 112 [1982] NZIRDPIB 1124 (1 May 1982)

December 1981

• Commissioner retires [1981] NZIRDPIB 116 (1 December 1981)

November 1981

• Standard values - goats [1981] NZIRDPIB 115 (1 November 1981)

October 1981

• Double taxation convention with the Republic of the Philippines. Supplement 3 to PIB 112 [1981] NZIRDPIB 1123 (1 October 1981)
• Double taxation convention with Canada - 1980. Supplement 2 to PIB 112 [1981] NZIRDPIB 1122 (1 October 1981)
• Double taxation convention with the Netherlands. Supplement to PIB 112 [1981] NZIRDPIB 1121 (1 October 1981)

August 1981

• Farmers - deductions for free food and accommodation supplied to employees [1981] NZIRDPIB 114 (1 August 1981)

July 1981

• Renegotiating existing tax treaty - with the United States of America [1981] NZIRDPIB 113 (1 July 1981)

June 1981

• Double tax conventions [1981] NZIRDPIB 112 (1 June 1981)
• Business tax incentives [1981] NZIRDPIB 110 (1 June 1981)

May 1981

• Bonus issue - share premium reserve accounts created on merger or takeover [1981] NZIRDPIB 111 (1 May 1981)

February 1981

• Payment of income tax which is the subject of an appeal [1981] NZIRDPIB 109 (1 February 1981)

December 1980

• Income equalisation scheme [1980] NZIRDPIB 108 (1 December 1980)

October 1980

• Earnings from election duties [1980] NZIRDPIB 107 (1 October 1980)

July 1980

• Sale of land on extended terms [1980] NZIRDPIB 106 (1 July 1980)

June 1980

• Protocol to amend the 1966 New Zealand/United Kingdom double tax agreement [1980] NZIRDPIB 105 (1 June 1980)

April 1980

• Accident Compensation for the self-employed [1980] NZIRDPIB 104 (1 April 1980)

March 1980

• Deductions for salary and wage earners of employment based expenditure [1980] NZIRDPIB 103 (1 March 1980)

February 1980

• Taxation liability of non-profit organisations [1980] NZIRDPIB 102 (1 February 1980)

October 1979

• Adverse event - relief for farmers [1979] NZIRDPIB 101 (1 October 1979)

September 1979

• New Incentive allowances for exporters [1979] NZIRDPIB 100 (1 September 1979)

July 1979

• Exemption from conveyance duty for certain family homes [1979] NZIRDPIB 99 (1 July 1979)

April 1979

• 1978 legislation - depreciation allowance on motor cars [1979] NZIRDPIB 98 (1 April 1979)

December 1978

• Export market development expenses [1978] NZIRDPIB 97 (1 December 1978)

October 1978

• Parliamentary election day workers [1978] NZIRDPIB 96 (1 October 1978)
• Business tax incentives [1978] NZIRDPIB 94 (1 October 1978)

September 1978

• Hubodometers - deduction for cost of purchase and fitting [1978] NZIRDPIB 95 (1 September 1978)

June 1978

• Tax credit scheme for exporters [1978] NZIRDPIB 93 (1 June 1978)

December 1977

• Valuation of trading stock for tax purposes [1977] NZIRDPIB 92 (1 December 1977)

September 1977

• 1977 Budget proposals [1977] NZIRDPIB 91 (1 September 1977)

May 1977

• Refunds for former age beneficiaries [1977] NZIRDPIB 90 (1 May 1977)

January 1977

• Double tax agreement with Fiji [1977] NZIRDPIB 89 (1 January 1977)

November 1976

• Excess retention tax - the Companies (Limitation of Distributions) Regulations 1976 [1976] NZIRDPIB 88 (1 November 1976)

June 1976

• Uncompleted or proposed transactions [1976] NZIRDPIB 87 (1 June 1976)

November 1975

• Depreciation - first year allowance [1975] NZIRDPIB 86 (1 November 1975)

August 1975

• New tax rates and rebates as from 15 July 1975 [1975] NZIRDPIB 85 (1 August 1975)

June 1975

• Index to PIBs 1-84 [1975] NZIRDPIB 1 (30 June 1975)

May 1975

• Tax facts for superannuitants [1975] NZIRDPIB 84 (1 May 1975)

April 1975

• New Zealand Superannuation Scheme [1975] NZIRDPIB 83 (1 April 1975)

December 1974

• Valuation of trading stocks for tax purposes [1974] NZIRDPIB 82 (1 December 1974)

October 1974

• Accident Compensation Levy [1974] NZIRDPIB 81 (1 October 1974)

August 1974

• Simplified procedure for calculating 1975 provisional tax [1974] NZIRDPIB 80 (1 August 1974)

June 1974

• More about Accident Compensation levies [1974] NZIRDPIB 79 (1 June 1974)

May 1974

• Dividends paid by United Kingdom companies to New Zealand residents on or after 6 April 1973 [1974] NZIRDPIB 78 (1 May 1974)

February 1974

• Investment allowance [1974] NZIRDPIB 77 (1 February 1974)

December 1973

• 1973 legislation - Land and Income Tax Amendment Act 1973 [1973] NZIRDPIB 76 (1 December 1973)

November 1973

• Property Speculation Tax Act 1973 [1973] NZIRDPIB 75 (1 November 1973)

June 1973

• Rates of exchange - conversion of overseas income to New Zealand currency [1973] NZIRDPIB 74 (1 June 1973)

May 1973

• Salary and wage earners - your 1973 tax return [1973] NZIRDPIB 73 (1 May 1973)

April 1973

• Farm income stabilisation scheme [1973] NZIRDPIB 72 (1 April 1973)

December 1972

• Tax incentives [1972] NZIRDPIB 71 (1 December 1972)
• Trading stocks [1972] NZIRDPIB 70 (1 December 1972)

September 1972

• 1972 legislation - Land and Income Taz Amendment Act; Land and Income Taz Amendment Act no.2; Land and Income Taz Annual Act [1972] NZIRDPIB 69 (1 September 1972)

July 1972

• New PAYE tax tables [1972] NZIRDPIB 68 (1 July 1972)

May 1972

• Depreciation changes - new rates approved [1972] NZIRDPIB 67 (1 May 1972)

March 1972

• Salary & wage earners PAYE tax codes [1972] NZIRDPIB 66 (1 March 1972)

February 1972

• Company tax rates reduced [1972] NZIRDPIB 65 (1 February 1972)

October 1971

• Holiday workers - a special tax code evens out tax deductions [1971] NZIRDPIB 64 (1 October 1971)

September 1971

• Small venture "hobby" or "business" [1971] NZIRDPIB 63 (1 September 1971)

July 1971

• 1971 Budget proposals [1971] NZIRDPIB 62 (1 July 1971)

April 1971

• Salary and wage earners. Your 1971 tax refund [1971] NZIRDPIB 61 (1 April 1971)

March 1971

• 1970 tax legislation [1971] NZIRDPIB 60 (1 March 1971)

November 1970

• New rates of income tax [1970] NZIRDPIB 59 (1 November 1970)

October 1970

• Relief on forced sale of livestock because of adverse event [1970] NZIRDPIB 58 (1 October 1970)

July 1970

• 1970 Budget proposals [1970] NZIRDPIB 57 (1 July 1970)

May 1970

• Our new accounting system [1970] NZIRDPIB 56 (1 May 1970)

March 1970

• Donations by Companies [1970] NZIRDPIB 55 (31 March 1970)

February 1970

• Estimating or re-estimating your 1970 provisional tax [1970] NZIRDPIB 54 (1 February 1970)

November 1969

• How to tax the shearer [1969] NZIRDPIB 53 (1 November 1969)

October 1969

• All about tax incentives [1969] NZIRDPIB 52 (1 October 1969)

September 1969

• Racing and trotting breeders - more information on taxing profits or losses [1969] NZIRDPIB 51 (1 September 1969)

July 1969

• Export market development expenditure [1969] NZIRDPIB 50 (1 July 1969)

April 1969

• 1969 Refund for salary and wage earners [1969] NZIRDPIB 49 (1 April 1969)

March 1969

• All about deductions for salary & wage earners - supplement to PIB 48 [1969] NZIRDPIB 481 (1 March 1969)
• Recent legislation [1969] NZIRDPIB 48 (1 March 1969)

November 1968

• Recent legislation - Land and Income Tax (Annual) Act 1968; Land and Income Tax Amendment Act 1968 [1968] NZIRDPIB 47 (1 November 1968)

August 1968

• Dividends and interest from Australia [1968] NZIRDPIB 46 (1 August 1968)

April 1968

• Information pamphlets to help taxpayers [1968] NZIRDPIB 45 (30 April 1968)

February 1968

• Tax effects of exchange alterations on 21 November 1967 [1968] NZIRDPIB 44 (28 February 1968)

December 1967

• Rate of Stamp Duty on cheques fixed by Decimal Currency Amendment Act 1967 [1967] NZIRDPIB 43 (1 December 1967)

September 1967

• Some legal interpretations - s108, s155 [1967] NZIRDPIB 42 (30 September 1967)

July 1967

• All about Special Development Bonds [1967] NZIRDPIB 41 (31 July 1967)

May 1967

• How to work out 1967 Tax on form IR4 [1967] NZIRDPIB 40 (31 May 1967)

March 1967

• Avoidance of double tax - how New Zealand - United Kingdom agreement works [1967] NZIRDPIB 39 (31 March 1967)

February 1967

• 1967 PAYE reconciliations and decimal currency changes for 1968 [1967] NZIRDPIB 38 (1 February 1967)

November 1966

• How discretionary trusts are taxed [1966] NZIRDPIB 37 (1 November 1966)

October 1966

• Land and Income Tax Amendment Act 1966 [1966] NZIRDPIB 36 (1 October 1966)

August 1966

• Farm planning and the farm income equalisation scheme [1966] NZIRDPIB 35 (1 August 1966)

July 1966

• Higher depreciation rate on some farm buildings [1966] NZIRDPIB 34 (1 July 1966)

June 1966

• Purpose of loan decides if interest deductible [1966] NZIRDPIB 33 (1 June 1966)

May 1966

• More deductions for costs of educating employees' children in remote areas [1966] NZIRDPIB 32 (1 May 1966)

April 1966

• More about tax relief on retirement from farming [1966] NZIRDPIB 31 (1 April 1966)

March 1966

• Salary & wage earners PAYE tax codes [1972] NZIRDPIB 66 (1 March 1966)
• United Kingdom: New Zealand double tax agreement - Minister's statement [1966] NZIRDPIB 30 (1 March 1966)

February 1966

• Joint Family Homes [1966] NZIRDPIB 29 (1 February 1966)

December 1965

• Illegal income is taxable [1965] NZIRDPIB 28 (1 December 1965)

October 1965

• Tax in the mining industry [1965] NZIRDPIB 27 (1 October 1965)
• Index PIBs 1-26 [1965] NZIRDPIB 1 (1 October 1965)

September 1965

• Land and Income Tax Amendment Act 1965 [1965] NZIRDPIB 26 (1 September 1965)

August 1965

• How to work out tax on holiday pay [1965] NZIRDPIB 25 (1 August 1965)

July 1965

• Farming Supplement no.1 [1965] NZIRDPIB 24 (1 July 1965)

June 1965

• Apportionment of investment income on death - position explained [1965] NZIRDPIB 23 (1 June 1965)

May 1965

• Tax changes for United Kingdom residents who get pensions from New Zealand - latest statement by Minister [1965] NZIRDPIB 22 (1 May 1965)

April 1965

• More about the Farm Income Equalisation scheme [1965] NZIRDPIB 21 (1 April 1965)

March 1965

• Payments and royalties - how they are taxed [1965] NZIRDPIB 20 (1 March 1965)

February 1965

• Special exemptions now allowed to taxpayers who care for Wards of the State [1965] NZIRDPIB 19 (1 February 1965)

January 1965

• The salary and wage earner as a taxpayer [1965] NZIRDPIB 18 (1 January 1965)
• What is the Commissioner's discretion? [1965] NZIRDPIB 17 (1 January 1965)

December 1964

• Land and Income Tax Amendment Act 1964 [1964] NZIRDPIB 16 (1 December 1964)

October 1964

• Taxpayers are People - Commissioner's Statement to Staff [1964] NZIRDPIB 15 (1 October 1964)

September 1964

• Improving Public Relations in the Department of Inland Revenue [1964] NZIRDPIB 14 (1 September 1964)

August 1964

• Tax on Secondary Income [1964] NZIRDPIB 13 (1 August 1964)

July 1964

• Special Assistance Tax Form (IR 14) [1964] NZIRDPIB 12 (1 July 1964)
• Tax Incentives [1964] NZIRDPIB 10 (1 July 1964)

June 1964

• Personal Assistance for Taumarunui Taxpayers [1964] NZIRDPIB 11 (1 June 1964)

April 1964

• Investment Allowance for Capital Expenditure used in Redevelopment of the West Coast [1964] NZIRDPIB 9 (1 April 1964)

March 1964

• Adjustments to Incomes of Relatives - (sec. 106) [1964] NZIRDPIB 8 (1 March 1964)

February 1964

• Inland Revenue Department Functions [1964] NZIRDPIB 7 (1 February 1964)
• Wool Proceeds Retention [1964] NZIRDPIB 6 (1 February 1964)

December 1963

• Estate, gift, stamp duties and amusement tax [1963] NZIRDPIB 5 (1 December 1963)

November 1963

• Special and initial depreciation. Statment by Minister of Finance [1963] NZIRDPIB 4 (15 November 1963)
• Land and Income Tax Amendment Act (no.2) 1963 Explanatory Notes [1963] NZIRDPIB 3 (1 November 1963)

October 1963

• PAYE tax deduction accounting [1963] NZIRDPIB 2 (1 October 1963)

June 1963

• Consolidation of PIBs 1-20 [1963] NZIRDPIB 1 (1 June 1963)