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New Zealand Gazette – 1988 – No. 202

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✨ Financial Accounts Notes

NEW ZEALAND GAZETTE

No. 202

NOTES TO THE ACCOUNTS

1. Income Tax

Details of income tax are as follows:

	1988 ($'000)	1987 ($'000)
Company¹	485,182	344,814
Fringe benefit tax	259,289	97,715
Individuals withholding tax	5,045,437	4,475,654
Non-resident withholding tax	92,572	-
Other	(2,903)	74,354

Total | $5,879,577 | $4,992,537 |

Income tax is net of refunds.
Refunds to exporters in terms of the Income Tax Act 1976 were $59,410,051 for the six months ended 30 September 1988 and $115,949,320 for the corresponding period in 1987.

2. Other Direct Taxation

Details of other direct taxation are as follows:

	1988 ($'000)	1987 ($'000)
Estate and gift duty	28,147	22,062
Land tax	8,095	3,582

Total | $36,242 | $25,644 |

3. Other Indirect Taxation

Details of other indirect taxation are as follows:

	1988 ($'000)	1987 ($'000)
Domestic air travel tax	47,268	40,361
Energy resources levy	...	5
Gaming duties	...	...
Lottery	9,711	2,963
Totalisator	24,602	23,783
Instrument duty	34,313	26,766
Cheque duty	9,081	9,004
Stamp duty	52,110	111,924
International departure tax	61,191	120,928
Motor spirits duty refunds	(52)	(4)
Motor vehicles, fees and charges	56,456	57,248
Sales Tax	(667)	...

Total | $198,561 | $245,252 |

Footnote:
¹ Includes Winding-up Distribution Tax $434,252,000

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VUW Te Waharoa — NZ Gazette 1988, No 202

NZLII — NZ Gazette 1988, No 202

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💰 Notes to the Accounts for Income Tax

Domain💰 Finance & Revenue
KeywordsIncome Tax, Company Tax, Fringe Benefit Tax, Withholding Tax, Refunds

💰 Notes to the Accounts for Other Direct Taxation

Domain💰 Finance & Revenue
KeywordsEstate Duty, Gift Duty, Land Tax

💰 Notes to the Accounts for Other Indirect Taxation

Domain💰 Finance & Revenue
KeywordsAir Travel Tax, Energy Levy, Gaming Duties, Lottery, Totalisator, Instrument Duty, Cheque Duty, Stamp Duty, Departure Tax, Motor Spirits, Vehicle Fees, Sales Tax

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