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Download public rulings for 2003

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.


Coastal permits, certificate of compliance, marine farming permits, and secondhand goods input tax credits

Ruling BR Pub 03/10 discusses GST input tax credit claims on the purchase of fishing quota from an unregistered person. Applies 12 Nov 2003 to 12 Nov 2006.

Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Current status: Reissued as BR Pub 09/05

BR Pub 03/10 - PDF format (165kb | 33 pages)


Marine farming licences and secondhand goods input tax credits

Ruling BR Pub 03/09 discusses GST input tax credit claims on the purchase of fishing quota from an unregistered person. Applies 12 Nov 2003 to 12 Nov 2006.

Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Current status: No reissue - see statement

BR Pub 03/09 - PDF format (168kb | 34 pages)


Marine farming leases and secondhand goods input tax credits

Ruling BR Pub 03/08 discusses GST input tax credit claims on the purchase of fishing quota from an unregistered person. Applies 12 Nov 2003 to 12 Nov 2006.

Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Current status: No reissue - see statement

BR Pub 03/08 - PDF format (168kb | 34 pages)


Fishing quota and secondhand goods input tax credits

Ruling BR Pub 03/07 discusses GST input tax credit claims on the purchase of fishing quota from an unregistered person. Applies 12 Nov 2003 to 12 Nov 2006.

Ruling applies from: Applies from 12 November 2003 to 12 November 2006.
Current status: Reissued as BR Pub 09/04

BR Pub 03/07 - PDF format (165kb | 33 pages)


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

Ruling BR Pub 03/06 defines the meaning of 'cost price of a motor vehicle' for FBT purposes - applies 1 Nov 2003 to 31 Oct 2008.

Ruling applies from: Applies from 1 November 2003 to 31 October 2008.
Current status: Reissued as BR Pub 09/08

BR Pub 03/06 - PDF format (100kb | 16 pages)


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

Ruling Pub 03/05 discusses the timing of the associated persons test for gross income derived from sale or other dispositions of land. Applies July 2003-June 2008.

Ruling applies from: Applies on 1 July 2003 to 30 June 2008
Current status: No reissue - see statement TIB 20:8:25

BR Pub 03/05 - PDF format (63kb | 11 pages)


Payments made by parents or guardians of students to state schools - GST treatment

Ruling BR Pub 03/04 discusses the GST treatment of payments to state schools from parents or guardians of children. Ruling applies from 20 Jun 2003 to 20 Jun 2006.

Ruling applies from: Applies on 20 June 2003 to 20 June 2006
Current status: Reissued as BR Pub 09/01

BR Pub 03/04 - PDF format (106kb | 20 pages)


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

Ruling BR Pub 03/03 discusses the GST treatment of advertising space and advertising time supplied to non-residents. Applies from 10 Oct 2000.

Ruling applies from: Applies on 10 October 2000 for an indefinite period
Current status: Indefinite

BR Pub 03/03 - PDF format (69kb | 11 pages)


Tertiary student association fees

Ruling BR Pub 03/02 discusses the taxation of tertiary student association fees. Ruling applies 1 Apr 2002 to 31 Mar 2005.

Ruling applies from: Applies on 1 April 2002 to 31 March 2005
Current status: Reissued as BR Pub 05/11

BR Pub 03/02 - PDF format (56kb | 7 pages)


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

Ruling BR Pub 03/01 discusses taxation of Netherlands social security pensions for NZ citizens. Ruling applies 1 Dec 2001 to 30 Nov 2006.

Ruling applies from: Applies on 1 December 2001 to 30 November 2006
Current status: Reissued as BR Pub 07/10

BR Pub 03/01 - PDF format (42kb | 6 pages)


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