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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2001

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.


Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings

Ruling BR Pub 01/09 considers the taxability of payments for humiliation, loss of dignity, and injury to feelings. Ruling applies 1 Apr 2001 to 31 Mar 2006.

Ruling applies from: 1 April 2001 to 31 March 2006.
Current status: Reissued as BR Pub 05/12

BR Pub 01/09 - PDF format (74kb | 11 pages)


Forestry rights - secondhand goods GST input tax deduction

Expired ruling BR Pub 01/08 discusses GST input tax deductions on forestry rights as second-hand goods. Ruling expired 30 Sep 2006.

Ruling applies from: Expired 30/9/06
Current status: Reissued as BR Pub 07/01

BR Pub 01/08 - PDF format (47kb | 6 pages)


Maori trust boards: declaration of trust for charitable purposes made under Section 24b of the Maori Trust Boards Act 1955 - income tax consequences

Ruling BR Pub 01/07 discusses the income tax consequences of the charitable status of Maori Trust Boards. Ruling applies from 1 Apr 2001 to 31 Mar 2006.

Ruling applies from: 1 April 2001 to 31 March 2006.
Current status: Reissued as BR Pub 08/02

BR Pub 01/07 - PDF format (66kb | 12 pages)


Employment court awards for lost wages or other remuneration - employers' liability to make tax deductions

Ruling BR Pub 01/06 discusses employers' liability to make tax deductions under Employment Court awards for lost wages or other remuneration. Applies to 30 Sep 2005.

Ruling applies from: 1 October 2000 to 30 September 2005.
Current status: Reissued as BR Pub 06/06

BR Pub 01/06 - PDF format (93kb | 11 pages)


Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability

Expired ruling BR Pub 01/05 discusses FBT liability under the Federal Insurance Contributions Act. Ruling expired 30 Jun 2004.

Ruling applies from: Expired 30/06/04.
Current status: Reissued as BR Pub 07/02

BR Pub 01/05 - PDF format (48kb | 6 pages)


Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings

Ruling BR Pub 01/04 discusses the assessability of payments awarded for humiliation, loss of dignity and injury to feelings. Applies 1 Oct 2000 to 30 Sep 2005.

Ruling applies from: 1 October 2000 to 30 September 2005.
Current status: Reissued as BR Pub 06/05

BR Pub 01/04 - PDF format (66kb | 11 pages)


Rent deemed to be payable - deductibility

Ruling BR Pub 01/03 discusses the deductibility of rent deemed to be payable - applies 1 Feb 2001 to 31 Jan 2006.

Ruling applies from: 1 February 2001 to 31 January 2006.
Current status: Reissued as BR Pub 06/02

BR Pub 01/03 - PDF format (69kb | 9 pages)


"Transitional capital amount" - definition

Ruling BR Pub 01/02 defines 'transitional capital amount' and applies 1 Apr 2001 to 31 Mar 2006.

Ruling applies from: 1 April 2001 to 31 March 2006.
Current status: Reissued as BR Pub 06/04

BR Pub 01/02 - PDF format (47kb | 4 pages)


GST - when the supply of leasehold land is an exempt supply

Ruling BR Pub 01/01 ruling discusses the GST treatment on an exempt supply of land. The ruling applies 1 Jul 1999 to 31 Jan 2006.

Ruling applies from: 1 July 1999 to 31 January 2006.
Current status: Reissued as BR Pub 08/01

BR Pub 01/01 - PDF format (57kb | 7 pages)


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