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Inland Revenue

Income Tax Act 1994

Notice of Determination of Tax Depreciation Rates

Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of the Inland Revenue Department has issued “Determination DEP14: Tax Depreciation Rates General Determination Number 14”, pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as “Determination DEP14: Tax Depreciation Rates General Determination Number 14”.

Determination DEP14 appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 13 of May 1996.

A copy of the determination is available from Inland Revenue offices.

Dated at Wellington this 10th day of May 1996.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Determination of Tax Depreciation Rates

Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of the Inland Revenue Department has issued “Determination DEP15: Tax Depreciation Rates General Determination Number 15”, pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as “Determination DEP15: Tax Depreciation Rates General Determination Number 15”.

Determination DEP15 appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 13 of May 1996.

A copy of the determination is available from Inland Revenue offices.

Dated at Wellington this 16th day of May 1996.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.

2. Public ruling No. 96/8 entitled “Whether section CD 1(4)(a)(i) and section CD 1(7)(a) income tax exemptions apply to non-natural persons” appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 13 of May 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/11 was issued on 22 April 1996. It relates to a product of the Bank of New Zealand known as the Cash Draw Saver account, and appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 13 of May 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/12 was issued on 23 April 1996. It relates to a group investment fund and the application of sections BB 4 (a), BB 4 (c), GD 1, and HH 1 (7) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/13 was issued on 29 April 1996. It relates to the redemption of units in a group investment fund and the application of sections CF 2(1)(g), CF 2(3), and HH 3(5) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/14 was issued on 2 May 1996. It relates to the sale of phone cards to card retailers and the application of section 10(16) of the Goods and Services Tax Act 1985, and appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 13 of May 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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