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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2002

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.


Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a licence and transfer of the balance to another person - gift duty and income tax implications

Rulings BR Pub 02/02 – 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/10 - PDF format (241kb | 44 pages)


Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a lease and transfer of the balance to another person - gift duty and income tax implications

Rulings BR Pub 02/02 - 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/09 - PDF format (236kb | 43 pages)


Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a life estate and transfer of the balance to another person - gift duty and income tax implications

Ruling BR Pub 02/02 – 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/08 - PDF format (244kb | 42 pages)


Disposition of real property for inadequate consideration where the transferor purports to grant him or herself a licence to occupy and transfer the balance - gift duty and income tax implications

Rulings BR Pub 02/02 – 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/07 - PDF format (237kb | 43 pages)


Disposition of real property for inadequate consideration where following the transfer to another person a licence is granted back - gift duty and income tax implications

Rulings BR Pub 02/02 - 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/06 - PDF format (237kb | 42 pages)


Disposition of real property for inadequate consideration where following the transfer to another person a lease is granted back - gift duty and income tax implications

Rulings BR Pub 02/02 - 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/05 - PDF format (237kb | 42 pages)


Disposition of real property for inadequate consideration where following the transfer to another person a life estate is granted back - gift duty and income tax implications

Rulings BR Pub 02/02 - 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/04 - PDF format (237kb | 43 pages)


Disposition of real property for inadequate consideration where following a grant of a lease the balance is transferred to another person - gift duty and income tax implications

Rulings BR Pub 02/02 – 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/03 - PDF format (235kb | 42 pages)


Disposition of real property for inadequate consideration where following a grant of a life estate the balance is transferred to another person - gift duty and income tax implications

Rulings BR Pub 02/02 – 02/10 discuss gift duty and income tax implications in dispositions of real property. Rulings apply 1 Apr 1999 to 31 Mar 2005.

Ruling applies from: Applies from 1 April 1999 to 31 March 2005.
Current status: Reissued as BR Pub 05/02 - 05/10

BR Pub 02/02 - PDF format (237kb | 43 pages)


Subsidised transport provided by employers to employees - value for fringe benefit tax purposes

Ruling Pub 02/01 discusses the FBT treatment of subsidised transport for employees and applies July 2002 to July 2007.

Ruling applies from: Applies from 1 July 2002 to 1 July 2007.
Current status: No reissue - see statement

BR Pub 02/01 - PDF format (79kb | 13 pages)


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