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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2000

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.


Lease surrender payments received by a landlord - income tax treatment

Ruling BR Pub 00/12 covers situations where the surrender of a lease constitutes surrender of a significant structural asset of a landlord's business.

Ruling applies from: 1 April 2000 to 31 March 2005.
Current status: Reissued as BR Pub 09/06

BR Pub 00/12 - PDF format (81kb | 15 pages)


Directors' fees and GST

Ruling Pub 00/11 - Directors' fees and GST applies from 26 Oct 2000 - 31 March 2005, reissued as BR Pub 05/13.

Ruling applies from: 26 October 2000 to 31 March 2005.
Current status: Reissued as BR Pub 05/13

BR Pub 00/11 - PDF format (72kb | 12 pages)


"Cost price of the motor vehicle" - meaning the term for fringe benefit tax (FBT) purposes

Ruling BR Pub 00/10 defines the meaning of cost price of a motor vehicle for FBT purposes. Ruling applies 1 Apr 2000 to 31 Mar 2005.

Ruling applies from: 1 April 2000 to 31 March 2005.
Current status: Reissued as BR Pub 03/06, BR Pub 09/08

BR Pub 00/10 - PDF format (90kb | 17 pages)


Directors' fees and GST

Withdrawn ruling BR Pub 00/09. This ruling discusses the GST liability on fees paid to company directors.

Ruling applies from: Withdrawn
Current status: Reissued as BR Pub 00/11

BR Pub 00/09 - PDF format (72kb | 12 pages)


Charitable organisations and fringe benefit tax (FBT)

Ruling BR Pub 00/08 discusses the FBT liability of charitable organisations. Ruling applies 1 Jul 1999 to 30 Jun 2004.

Ruling applies from: 1 July 1999 to 30 June 2004.
Current status: Reissued as BR Pub 09/03

BR Pub 00/08 - PDF format (58kb | 11 pages)


Debt factoring arrangements and GST

Ruling BR Pub 00/07 discusses the GST liability on debt factoring arrangements. Ruling applies 1 Aug 2000 to 31 Jul 2005.

Ruling applies from: 1 August 2000 to 31 July 2005.
Current status: Reissued as BR Pub 06/01

BR Pub 00/07 - PDF format (77kb | 12 pages)


Advertising space and advertising time supplied to non-residents - GST treatment

Ruling BR Pub 00/06 discusses the GST treatment of advertising space and advertising time supplied by non-residents. Applies 1 Dec 1999 to 30 Nov 2004.

Ruling applies from: 1 December 1999 to 30 November 2004.
Current status: Reissued as BR Pub 03/03

BR Pub 00/06 - PDF format (58kb | 10 pages)


Associated persons test - timing in relation to gross income derived from the sale or other disposition of land

Ruling BR Pub 00/05 discusses timing of the associated persons test for gross income derived from sale or other disposition of land. Applies Jul 2000 to Jun 2003.

Ruling applies from: 1 July 2000 to 30 June 2003.
Current status: Reissued as BR Pub 03/05

BR Pub 00/05 - PDF format (58kb | 10 pages)


Supplies paid for in foreign currency - GST treatment

Ruling BR Pub 00/04 discusses the GST treatment of supplies paid for in foreign currency. Ruling applies 1 Mar 1999 to 29 Feb 2004.

Ruling applies from: 1 March 1999 to 29 February 2004.
Current status: Reissued as BR Pub 04/01

BR Pub 00/04 - PDF format (47kb | 7 pages)


Bad debts - writing off debts as bad for GST and income tax purposes

BR Pub 00/03 sets out the tests to decide whether a debt is 'bad' and 'writing-off' for GST and income tax purposes. Applies from 1 Apr 1999 to 31 Mar 2004.

Ruling applies from: 1 April 1999 to 31 March 2004.
Current status: Reissued as BR Pub 05/01

BR Pub 00/03 - PDF format (118kb | 23 pages)


Discounts enjoyed by life agents and their families on life policy premiums - fringe benefit tax implications

Ruling BR Pub 00/02 discusses the FBT implications of discounts to life agents and their families on life policy premiums. Applies 1 Jan 2000 to 31 Dec 2004.

Ruling applies from: 1 January 2000 to 31 December 2004.
Current status: Reissued as BR Pub 10/08

BR Pub 00/02 - PDF format (77kb | 13 pages)


Commissions received by life agents on own policies and family policies - income tax implications

Ruling BR Pub 00/01 covers the income tax implications of commissions received by insurance agents on own/family policies. Applies 1 Jan 2000 to 31 Dec 2004.

Ruling applies from: 1 January 2000 to 31 December 2004.
Current status: Reissued as BR Pub 10/07

BR Pub 00/01 - PDF format (77kb | 13 pages)


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