New Zealand Gazette – 2005 – No. 202

Page 5119

✨ Tax Information Bulletin

1 DECEMBER 2005

NEW ZEALAND GAZETTE, No. 202

Do I have to return income?

Is the average weekly charge
for each boarder more than the
standard-cost?
$200 each for 1st or 2nd boarder,
and $162 each for 3rd and
subsequent boarder.

[No]

Income not taxable,
not required to show
in a return. Losses
cannot be claimed.

[Yes]

Part of the
amounts received
may be taxable
income.

Calculate the annual
capital standard-cost
amount – refer to
Appendix C.

Are total
payments
received more
than the sum of
annualised
weekly and
capital standard-
costs?

[No]

Income not taxable,
not required to show
in a return. Losses
cannot be claimed.

[Yes]

Excess amount is
assessable
income to be
shown in return.

Note

Your election to use
either the standard-
cost or actual-cost
basis can be made at
any time prior to filing
a return.

5119

VUW Te Waharoa — NZ Gazette 2005, No 202

Gazette.govt.nz — NZ Gazette 2005, No 202

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

💰 Commentary on Determination DET 05/03 (continued from previous page)

Domain💰 Finance & Revenue
KeywordsTax Information Bulletin, Standard-cost Basis, Actual-cost Basis, Boarding Service Providers

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