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Download public rulings for 1998

Inland Revenue issues public rulings to give an interpretation on how a tax law applies to taxpayers and arrangements. These rulings set out our view of specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.

If you calculate your tax liability according to an applicable public binding ruling, Inland Revenue must assess your tax according to that ruling. A public ruling applies only to the particular taxation law and arrangement set out in the ruling and only for a specified period. If there is any material difference between the facts in the ruling and a taxpayer's actual arrangement, the ruling does not apply.

Public rulings are issued by the Office of the Chief Tax Counsel. If you have any inquiries about public rulings, please contact Technical Services.

The list below has all the public rulings for the year you have selected.


Trading stock - tax treatment of disposals

Ruling BR Pub 98/08 discusses the tax treatment of disposals of trading stock. Ruling applies 1 Feb 1999 to 31 Mar 2002.

Ruling applies from: 1 February 1999 to 31 March 2002.
Current status: Reissued as BR Pub 04/06

BR Pub 98/08 - PDF format (93kb | 15 pages)


Easements - deductibility of the costs of preparation, stamping, and registration

Ruling BR Pub 98/07 discusses deductibility of the costs of preparation, stamping and registration of easements – applies 1 Jan 1999 to 31 Mar 2002.

Ruling applies from: 1 January 1999 to 31 March 2002.
Current status: Reissued as Interpretation statement ISXPB0006

BR Pub 98/07 - PDF format (59kb | 8 pages)


Netherlands social security pensions - taxation when the recipient is a New Zealand resident

Ruling BR Pub 98/06 discusses taxation of Netherlands social security pensions when the recipient is a New Zealander. Ruling applies 1 Dec 1998 to 30 Nov 2001.

Ruling applies from: 1 December 1998 to 30 November 2001.
Current status: Reissued as BR Pub 07/10

BR Pub 98/06 - PDF format (38kb | 5 pages)


Forestry rights - secondhand goods GST input tax deduction

Ruling BR Pub 98/05 discusses GST input tax deductions on forestry rights as second-hand goods. Ruling applies 1 Oct 1998 to 30 Sep 2001.

Ruling applies from: 1 October 1998 to 30 September 2001.
Current status: Reissued as BR Pub 07/01

BR Pub 98/05 - PDF format (44kb | 6 pages)


Year 2000 expenditure - income tax deductibility

Ruling BR Pub 98/04 discusses the income tax deductibility of Year 2000 expenditure. Ruling applies 1 Nov 1998 to 31 Oct 2001.

Ruling applies from: 1 November 1998 to 31 October 2001.
Current status: No reissue

BR Pub 98/04 - PDF format (168kb | 35 pages)


Domestic air travel - zero-rating for GST purposes

Ruling BR Pub 98/03 discusses the GST treatment of domestic air travel. Ruling applies from 1 Jul 1998 to 30 Jun 2001.

Ruling applies from: 1 July 1998 to 30 June 2001.
Current status: No reissue

BR Pub 98/03 - PDF format (95kb | 18 pages)


Payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings - assessability

Ruling BR Pub 98/02 discusses the assessability of payments awarded for humiliation, loss of dignity and injury to feelings. Applies 1 Apr 1998 to 31 Mar 2001.

Ruling applies from: 1 April 1998 to 31 March 2001.
Current status: Reissued as BR Pub 05/12

BR Pub 98/02 - PDF format (67kb | 10 pages)


"Transitional capital amount" - definition

Ruling BR Pub 98/01 defines 'transitional capital amount'. Ruling applies 1 Apr 1998 to 31 Mar 2001.

Ruling applies from: 1 April 1998 to 31 March 2001.
Current status: Reissued as BR Pub 06/04

BR Pub 98/01 - PDF format (41kb | 4 pages)


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